The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed … the OECD. The purpose of this paper is therefore to shed light on the question whether the inheritance tax is a promising … tool for fighting wealth inequality without having distorting effects for the economy. For this purpose, the distributional …

How can agricultural inheritance traditions affect structural change and economic development in rural areas? The most … inheritance traditions to the local allocation of labor and capital and to municipal development. First, we show that among …, we conduct OLS and fuzzy spatial RDD estimates for Baden-Württemberg in the 1950s and today. We find that inheritance …