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Determinants of inheritance and gifts taxation in the European Union
Kudła, Janusz; Woźniak, Rafał; Walczyk, Konrad; … - In: International journal of management and economics 59 (2023) 3, pp. 225-242
Inheritance and gift taxation vary widely among countries in both the design and tax burden. We analyze the impact of a series of factors, such as the country's affluence, political preferences, preferences for equity, aging ratio, fiscal standing of the state, and the country's size, on...
Persistent link: https://www.econbiz.de/10014444703
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Optimal wealth taxation when wealth is more than just capital
Franks, Max; Edenhofer, Ottmar - In: FinanzArchiv : European journal of public finance 79 (2023) 3, pp. 175-207
Persistent link: https://www.econbiz.de/10014434731
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Does the inheritance and gift tax reduce wealth inequality? : it depends
López Laborda, Julio - 2024
Persistent link: https://www.econbiz.de/10015048099
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Intergenerational transmission: how strong is the effect of parental homeownership? : results of a survey on households in Austria
Wagner, Karin - In: Monetary policy & the economy : quarterly review of … (2014) 2, pp. 49-72
Persistent link: https://www.econbiz.de/10010385218
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Capital and wealth taxation in the 21st century
Piketty, Thomas - In: National tax journal 68 (2015) 2, pp. 449-458
Persistent link: https://www.econbiz.de/10011404298
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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 rate. We derive a stochastic differential equation modeling dynastic wealth …
Persistent link: https://www.econbiz.de/10014529396
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Interregional and intraregional wealth inequality in nineteenth century Austria
Pammer, Michael - In: Jahrbuch für Wirtschaftsgeschichte (2013) 1, pp. 37-55
Persistent link: https://www.econbiz.de/10010226744
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The effect of the financial crisis on older households in England
Banks, James; Crawford, Rowena; Crossley, Thomas F.; … - 2012
effect of wealth shocks on household consumption and individual expectations of the future. Many household experienced a … significant wealth shocks, but these shocks led to modest spending effects and small revisions to expectations regarding future … bequests. Expectations of bequests seem particularly tied to housing wealth. …
Persistent link: https://www.econbiz.de/10009526546
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The weight of inequality : variation with industrialization and wealth
Carson, Scott Alan - 2015
, 19th century weight was higher in states with greater average wealth and population density and lower in states with … greater wealth inequality. …
Persistent link: https://www.econbiz.de/10011392586
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Critical remarks on Piketty’s "Capital in the Twenty-first Century"
Homburg, Stefan - In: Applied economics 47 (2015) 13/15, pp. 1401-1406
Persistent link: https://www.econbiz.de/10010512052