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Wealth Taxation and Charitable Giving
Ring, Marius Alexander Kalleberg; Thoresen, Thor Olav - 2022
The role of tax incentives in charitable giving has seen considerable attention. Yet, attention is limited to direct tax incentives, such as tax deductibility. Whether and how taxing household savings affects charitable giving is largely unexplored. While theory suggests a link, the sign of the...
Persistent link: https://www.econbiz.de/10013294149
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Wealth taxation and charitable giving
Ring, Marius A. K.; Thoresen, Thor Olav - 2022
We provide novel evidence on the linkages between capital taxation and charitable giving on three fronts. First, we use quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give. Inconsistent with the notion that households give more in order...
Persistent link: https://www.econbiz.de/10013177116
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Paraísos Fiscales, Wealth Taxation, and Mobility
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2021
This paper analyzes the effect of wealth taxation on mobility and the consequences for tax revenue and wealth inequality. We exploit the unique decentralization of the Spanish wealth tax system in 2011—after which all regions levied positive tax rates except for Madrid—using linked...
Persistent link: https://www.econbiz.de/10013234196
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Paraísos Fiscales, Wealth Taxation, and Mobility
Agrawal, David R.; Foremny, Dirk; Martínez-Toledano, Clara - 2021
This paper analyzes the effect of decentralized wealth taxation on mobility and the consequences for tax revenue and wealth inequality. Using linked administrative data, we exploit the decentralization of the Spanish wealth tax -- after which all regions except Madrid levied positive tax rates....
Persistent link: https://www.econbiz.de/10013240060
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Wealth Transfers and Tax Planning : Evidence for the German Bequest Tax
Sommer, Eric - 2017
The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth transfers. Empirical evidence on distortionary effects of bequest taxation is relatively scarce. On the basis of administrative data for Germany, this paper assesses the extent to...
Persistent link: https://www.econbiz.de/10012943696
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Wealth transfers and tax planning : evidence for the German bequest tax
Sommer, Eric - 2017
The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth transfers. Empirical evidence on distortionary effects of bequest taxation is relatively scarce. On the basis of administrative data for Germany, this paper assesses the extent to...
Persistent link: https://www.econbiz.de/10011758229
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INTAXMOD : inheritance and gift taxation in the context of ageing
Krenek, Alexander; Schratzenstaller, Margit; … - 2022
derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax … scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate … that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth …
Persistent link: https://www.econbiz.de/10013189292
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INTAXMOD : inheritance and gift taxation in the context of ageing
Krenek, Alexander; Schratzenstaller, Margit; … - 2020
derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax … scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate … that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth …
Persistent link: https://www.econbiz.de/10013175534
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The impact of bequest taxation on wealth inequality : theory and evidence
Neumann, Berenice Anne; Scheuer, Niklas - 2024
We study the effect of bequests and their taxation on wealth inequality. We allow for random death and birth in a continuous-time, dynastic framework. Individuals behave optimally and accumulate wealth over their lifetime. Bequests above a tax exemption threshold are taxed according to a fixed...
Persistent link: https://www.econbiz.de/10014529396
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Is charitable giving political? : evidence from wealth and income tax returns
Cagé, Julia; Guillot, Malka - 2022
Persistent link: https://www.econbiz.de/10013412925