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include intergenerational wealth transfers (gifts and inheritances), which are gaining importance since 1990, as research …Private wealth is a crucial factor for the economic well-being of households. Key determinants of private wealth … suggests. We conduct a detailed investigation of the distribution of wealth transfers in eight Euro-area countries. First, we …
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Inheritance and gift taxation vary widely among countries in both the design and tax burden. We analyze the impact of a … standing of the state, and the country's size, on inheritance tax systems. The applied methods involve the random effects … inheritance tax design is mainly determined by demographic factors while tax revenues depend on a broader group of factors …
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-quarter of total household wealth in Europe provides further corroboration for this finding. …
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