The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …

We estimate the size of inheritance and gift flows in Germany for selected years over the last century, applying the … Socio-Economic Panel, SOEP). The data clearly supports the finding of a U-shaped evolution. The annual flow of inheritance … pure household survey data or inheritance tax statistics yields much lower values. We can decompose the gap between the …

to their pre-inheritance wealth. We also find that post-inheritance behavioral adjustments mitigate the equalizing effect … Swedish inheritance tax reduced the equalizing inheritance effect but that the redistribution of tax revenues could reverse …

to their preinheritance wealth. We also find that post-inheritance behavioral adjustments mitigate the equalizing effect … Swedish inheritance tax reduced the equalizing inheritance effect but that the redistribution of tax revenues could reverse …

We estimate the size of inheritance and gift flows in Germany for selected years over the last century, applying the … Socio-Economic Panel, SOEP). The data clearly supports the finding of a U-shaped evolution. The annual flow of inheritance … pure household survey data or inheritance tax statistics yields much lower values. We can decompose the gap between the …