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Wealth and wealth transfer taxation : a survey
Cremer, Helmuth; Pestieau, Pierre - 2010
Persistent link: https://www.econbiz.de/10003986753
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Should Inheritance Be Taxed as Income?
Stevanato, Dario - 2021
wealth, notwithstanding their inclusion in the income tax base. In the author’s opinion, the foregoing is a serious argument …
Persistent link: https://www.econbiz.de/10013310047
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Should Inheritance Be Taxed as Income?
Stevanato, Dario - 2023
wealth, notwithstanding their inclusion in the income tax base. In the author's opinion, the foregoing is a serious argument …
Persistent link: https://www.econbiz.de/10014263729
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Determinanten und Gestaltungsansätze der internationalen Nachfolgeplanung
Knauf, Ute Maria - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003635717
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Die Übertragung von Betriebsvermögen im deutschen und britischen Erbschaftssteuerrecht : ein Belastungsvergleich
Barfrieder, Kathrin - 2009
Persistent link: https://www.econbiz.de/10003914702
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Unternehmensnachfolge im britischen Erbschaftsteuerrecht : Reformoption für das deutsche Erbschaftsteuerrecht
Jabati, Francis - 2007
Persistent link: https://www.econbiz.de/10003555265
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How do employment tax credits work? : an analysis of the German inheritance tax
Franke, Benedikt; Simons, Dirk; Voeller, Dennis - 2014
Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an...
Persistent link: https://www.econbiz.de/10010415834
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How do employment tax credits work? : an analysis of the German inheritance tax
Franke, Benedikt; Simons, Dirk; Voeller, Dennis - 2014
Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an...
Persistent link: https://www.econbiz.de/10010425607
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Erbschaftsteuersysteme in Großbritannien, Frankreich und Deutschland : eine vergleichende steuerökonomische Belastungsanalyse
Zschau, Hans-Gregor - 2001
Persistent link: https://www.econbiz.de/10001585949
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Besteuerung von grenzüberschreitenden Erbfällen
Bakalova, Elisaveta - 2015
Persistent link: https://www.econbiz.de/10013433845