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Erbschaftssteuer im Kontext : [Der vorliegende Band ist das Ergebnis einer Konferenz, die das Zentrum für Ethik und Armutsforschung der Universität Salzburg im Mai 2012 ... veranst...

Gaisbauer, Helmut P. (contributor) - 2013

Persistent link: https://www.econbiz.de/10010188749

Is inheritance legitimate? : ethical and economic aspects of wealth transfers

Erreygers, Guido (ed.); Vandevelde, Toon (ed.) - 1997

Persistent link: https://www.econbiz.de/10008907020

The economic effects of taxation : special issue

2000

Persistent link: https://www.econbiz.de/10001535539

Wealth redistribution and the income tax

Leibowitz, Arleen A. (ed.); Ture, Norman B. (contributor) - 1978

Persistent link: https://www.econbiz.de/10000028910

Fair inheritance taxation in the presence of tax planning : conference paper

Wrede, Matthias - 2013 - This version: February 2013

This paper analyzes to what extent tax planning impacts on the level of the inheritance tax rate perceived as fair. In a factorial survey conducted in Germany it finds out that tax planning increases the fair tax rate by roughly 4 percentage points. The fair tax rate is not only determined by...

Persistent link: https://www.econbiz.de/10010343767