combinations of bequest motives, the general conclusion is that the case for a zero taxation of inheritance is very weak. …

We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax …

to what extent behavioral responses by bequeathers may undermine the revenue potential of inheritance taxes is central … for policy design. This survey of the empirical literature finds an overall moderate impact of inheritance taxation on … wealth accumulation and residential choice. This holds true also for the impact of inheritance taxes on tax planning and …

model with altruism to study the effects of credit constraints on optimal policies. Finally, I solve for the fully …

model with altruism to study the effects of credit constraints on optimal policies. Finally, I solve for the fully …

This paper explores the effects of inheritance taxation and income taxation on the growth rate in an endogenous growth …

This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that … who do not share these motives. -- Tax planning ; inheritance tax ; fair taxation ; warm glow of giving …