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Wealth transfer taxation : an empirical investigation
Profeta, Paola; Scabrosetti, Simona; Winer, Stanley L. - In: International tax and public finance 21 (2014) 4, pp. 720-767
Persistent link: https://www.econbiz.de/10011303153
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Citizens' preferences for a tax exemption for caregiving heirs : an empirical analysis
Bischoff, Ivo; Kusa, Nataliya - 2016 - This version: April 22, 2016
We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax …
Persistent link: https://www.econbiz.de/10011455147
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Behavioral responses to inheritance tax : evidence from notches in France
Goupille-Lebret, Jonathan; Infante, Arturo - In: Journal of public economics 168 (2018), pp. 21-34
Persistent link: https://www.econbiz.de/10012035999
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Chapter 16 Wealth transfer taxation: a survey of the theoretical literature
Cremer, Helmuth; Pestieau, Pierre - In: Handbook of the economics of giving, altruism and …, (pp. 1107-1134). 2006
combinations of bequest motives, the general conclusion is that the case for a zero taxation of inheritance is very weak. …
Persistent link: https://www.econbiz.de/10014023662
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Should Inheritance Be Taxed as Income?
Stevanato, Dario - 2021
wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary … are inherently different. Inheritance is certainly suitable grounds for taxation, but it seems more appropriate to …
Persistent link: https://www.econbiz.de/10013310047
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Should Inheritance Be Taxed as Income?
Stevanato, Dario - 2023
wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary … are inherently different. Inheritance is certainly suitable grounds for taxation, but it seems more appropriate to …
Persistent link: https://www.econbiz.de/10014263729
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Beyond Andrew Carnegie : using a linked sample of federal income and estate tax returns to examine the effects of bequests on beneficiary behavior
Mikow, Jacob M.; Berkowitz, Darien - In: Special studies in federal tax statistics (2000/01), pp. 15-22
Persistent link: https://www.econbiz.de/10001757636
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The uneasy case for wealth transfer taxation
McCaffery, Edward J. - In: The Yale law journal 104 (1994) 2, pp. 283-365
Persistent link: https://www.econbiz.de/10001171371
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Colloquium on Wealth Transfer Taxation : [New York, May 1996]
Colloquium on Wealth Transfer Taxation <1996, New York, NY> - 1996
Persistent link: https://www.econbiz.de/10001408998
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The tax environment facing the wealthy
Shackelford, Douglas A. - In: Does Atlas shrug? : The economic consequences of taxing …, (pp. 114-137). 2000
Persistent link: https://www.econbiz.de/10001683328