Inflation and earnings growth can push some tax payers into higher brackets in the absence of inflation … tax burden of labor and capital, inflation may decrease or increase the difference between before and after-tax income … inflation via taxation is a widely unexplored question. We make use of a novel data set on U.S. pre-tax and post-tax income …

The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed …, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany according to … the OECD. The purpose of this paper is therefore to shed light on the question whether the inheritance tax is a promising …