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Besteuerung von Erbschaften und Schenkungen : mehr Chancengleichheit und allokative Effizienz durch Umverteilung intergenerativer Transfers?
Wilke, Thomas - 2001
Das Konzept einer redistributiven Sozialpolitik scheint schon seit längerem in Deutschland an seine Grenzen gestoßen zu …
Persistent link: https://www.econbiz.de/10011402066
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Inter vivos transfers of ownership in family firms
Hines, James R.; Potrafke, Niklas; Riem, Marina; … - 2016
This paper examines the determinants of inter vivos (lifetime) transfers of ownership in German family firms between 2000 and 2013. Survey evidence indicates that owners of larger firms, and firms with strong current business conditions, transfer ownership at higher rates than others. When a...
Persistent link: https://www.econbiz.de/10011482489
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Inter vivos transfers of ownership in family firms
Hines, James R.; Potrafke, Niklas; Riem, Marina; … - In: International tax and public finance 26 (2019) 2, pp. 225-256
Persistent link: https://www.econbiz.de/10012231002
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Wealth and politics : studies on inter vivos transfers and partisan effects
Schinke, Christoph - 2016
Persistent link: https://www.econbiz.de/10011742787
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Gender Differences in Inter Vivos Transfers
Loxton, Abigail - 2019
To what extent do parents exhibit preferential treatment for one gender with respect to financial gifts to children … the altruism and exchange motives for inter vivos transfers. I find that the difference in giving rates is partially …
Persistent link: https://www.econbiz.de/10012891629
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Preach what you practice? : donating behaviour of parents and their offspring
Brown, Sarah; Srivastava, Preety; Taylor, Karl - 2012
Persistent link: https://www.econbiz.de/10009573986
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Incentive effects of parents’ transfers to children : an artefactual field experiment
Unur, A. Sinan; Peters, H. Elizabeth; Messer, Kent D.; … - In: The B.E. journal of economic analysis & policy 13 (2013) 1, pp. 73-106
Persistent link: https://www.econbiz.de/10009789729
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Jointly determined saving and fertility behaviour : theory, and estimates for Germany, Italy, UK and USA
Cigno, Alessandro - In: European economic review : EER 40 (1996) 8, pp. 1561-1589
Persistent link: https://www.econbiz.de/10001208145
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Parental altruism and inter vivos transfers : theory and evidence
Altonji, Joseph G.; Hayashi, Fumio; Kotlikoff, Laurence J. - 1995
Persistent link: https://www.econbiz.de/10000923621