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Fair inheritance taxation in the presence of tax planning
Wrede, Matthias - 2013 - This version: March 2013
This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage points. The fair tax rate...
Persistent link: https://www.econbiz.de/10009718483
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Ideenforum: Community Money COMMON : the alternative to universal basic income
Herrmann-Pillath, Carsten; Bannas, Stephan - In: Zeitschrift für Wirtschafts- und Unternehmensethik : zfwu 22 (2021) 2, pp. 332-348
Persistent link: https://www.econbiz.de/10012652563
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Estimation of inheritance taxation using micro data from the National Survey of Family Income and Expenditure
Hioki, Shun - In: Public policy review 14 (2018) 4, pp. 731-764
Persistent link: https://www.econbiz.de/10011904661
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Inheritance tax : report by the Comptroller and Auditor General, National Audit Office
1992
Persistent link: https://www.econbiz.de/10000857757
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Death : the unfinished business ; a report of the IFS Capital Taxes Group
1988
Persistent link: https://www.econbiz.de/10000830005
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Taxation : incorporating the Finance Act 1990
Rowes, Peter - 1990
Persistent link: https://www.econbiz.de/10000807728
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Law and practice of Gift Tax and Wealth Tax
Gulanikar, C. A. - 1989 - 7. ed
Persistent link: https://www.econbiz.de/10000127610
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Taxing inheritance and capital gains : towards a comprehensive system of capital taxation
Sandford, Cedric Thomas - 1965
Persistent link: https://www.econbiz.de/10000330851
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Taxing inheritance and capital gains : towards a comprehensive system of capital taxation
Sandford, Cedric Thomas - 1967 - 2. ed
Persistent link: https://www.econbiz.de/10000664433
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Inheritancetax : estate planning under the new regime
MacCutcheon, Barry D. (contributor) - 1986
Persistent link: https://www.econbiz.de/10000709197