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Der Wegzug im Alter aus steuerlicher Sicht : eine lohnende Alternative?
Bock, Carolin - 2007
Persistent link: https://www.econbiz.de/10003556156
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Erbschaftsteuer im internationalen Vergleich : Reformansätze für Deutschland
Broer, Eva - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013430950
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La teoria generale delle obbligazioni
Barassi, Lodovico - 19XX
Persistent link: https://www.econbiz.de/10001870547
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Real estate prices and the importance of bequest taxation
Bellettini, Giorgio; Taddei, Filippo - 2009
Taxation of bequests and donations is an important determinant of real estate prices. We show that, ceteris paribus, a decrease in taxes on inter vivos donations and bequests brings about an increase in real estate prices. We provide a general equilibrium rationalization in the context of OLG...
Persistent link: https://www.econbiz.de/10010264581
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The debates on Eugenio Rignano's inheritance tax proposals
Erreygers, Guido; Di Bartolomeo, Giovanni - In: History of political economy 39 (2007) 4, pp. 605-638
Persistent link: https://www.econbiz.de/10003632835
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Bequest taxation, allocation of talents, education and efficiency
Staffolani, Stefano (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003322291
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Bequest taxation and efficient allocation of talents
Staffolani, Stefano; Valentini, Enzo - In: Economic modelling 24 (2007) 4, pp. 648-672
Persistent link: https://www.econbiz.de/10003457100
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Real estate prices and the importance of bequest taxation
Bellettini, Giorgio; Taddei, Filippo - 2009
Taxation of bequests and donations is an important determinant of real estate prices. We show that, ceteris paribus, a decrease in taxes on inter vivos donations and bequests brings about an increase in real estate prices. We provide a general equilibrium rationalization in the context of OLG...
Persistent link: https://www.econbiz.de/10003817933
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Do transfer taxes reduce intergenerational transfers?
Jappelli, Tullio; Padula, Mario; Pica, Giovanni - In: Journal of the European Economic Association 12 (2014) 1, pp. 248-275
Persistent link: https://www.econbiz.de/10010391000