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...
