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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

La brecha fiscal : estudio y aplicación a los impuestos sobre la riqueza

Durán, José María; Esteller-Moré, Alejandro; … - 2018

Persistent link: https://www.econbiz.de/10011959897

Distortionary taxation, excessive price sensitivity, and Japanese land prices

Nishimura, Kiyohiko (contributor) - 1999

Persistent link: https://www.econbiz.de/10001400190

Charitable contributions and intergenerational transfers

Auten, Gerald E. - In: Journal of public economics 59 (1996) 1, pp. 55-68

Persistent link: https://www.econbiz.de/10001194085

Inheritance and wealth inequality : evidence from population registers

Elinder, Mikael; Erixson, Oscar; Waldenström, Daniel - 2016

Persistent link: https://www.econbiz.de/10011482127

Inheritance and wealth inequality : evidence from population registers

Elinder, Mikael; Erixson, Oscar; Waldenström, Daniel - 2016

We use new population-wide register data on inheritances and wealth in Sweden to estimate the causal impact of inheritances on wealth inequality. We find that inheritances reduce relative wealth inequality (e.g., the Gini coefficient falls by 5–10 percent) but that absolute dispersion...

Persistent link: https://www.econbiz.de/10011455705