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The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical...
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country studies of Brazil, Canada, China and Germany. …
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, applying them to the debate around tax reform in Brazil. It is not meant as a guide for OECD taxation to be copied by Brazil …
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