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Cremer, Helmuth; Pestieau, Pierre - 2010

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Lee, Insook - In: Applied economics 51 (2019) 54, pp. 5843-5855

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Advani, Arun; Sturrock, David - 2023

We set out issues with the inheritance tax system and examine options for reform and the distributional impacts of …

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Die Übertragung von Betriebsvermögen im deutschen und britischen Erbschaftssteuerrecht : ein Belastungsvergleich

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How do employment tax credits work? : an analysis of the German inheritance tax

Franke, Benedikt; Simons, Dirk; Voeller, Dennis - 2014

Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an...

Persistent link: https://www.econbiz.de/10010415834