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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020 - First version: August 2015
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …
Persistent link: https://www.econbiz.de/10012308486
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020
The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …
Persistent link: https://www.econbiz.de/10012299807
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Behavioral Responses to Inheritance and Gift Taxation : Bunching Evidence from Germany
Glogowsky, Ulrich - 2020
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …
Persistent link: https://www.econbiz.de/10012852999
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - In: Journal of public economics 193 (2021), pp. 1-15
Persistent link: https://www.econbiz.de/10012797393
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Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in … misinformation may contribute to explaining the paradox of limited demand for inheritance taxation despite growing inequality …
Persistent link: https://www.econbiz.de/10014580153
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Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in … misinformation may contribute to explaining the paradox of limited demand for inheritance taxation despite growing inequality …
Persistent link: https://www.econbiz.de/10014576946
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Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany
Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024
We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in … misinformation may contribute to explaining the paradox of limited demand for inheritance taxation despite growing inequality …
Persistent link: https://www.econbiz.de/10014555578
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Zurück zum Zehnten : Modelle für die nächste Erbschaftsteuerreform
Houben, Henriette; Maiterth, Ralf - 2009
An der Verfassungsmäßigkeit der neuen Erbschaft- und Schenkungsteuer bestehen ebenso erhebliche Zweifel wie an deren ökonomischer Vernunft. Insbesondere ist fraglich, ob die ins Feld geführten Gemeinwohlgründe tatsächlich die weitgehende bzw. vollständige Steuerfreistellung von...
Persistent link: https://www.econbiz.de/10003873050
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Abschaffen ist besser als revidieren
Straubhaar, Thomas - In: Zeitschrift für Wirtschaftspolitik 56 (2007) 3, pp. 291-300
Persistent link: https://www.econbiz.de/10003579794