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Wer zahlt die Krise? : höhere Steuern auf Vermögen sind unverzichtbar

Roßmann, Bruno - In: Kurswechsel : Zeitschrift für gesellschafts-, … (2009) 2, pp. 81-85

Persistent link: https://www.econbiz.de/10003863872

Income and wealth concentration in Spain from a historical and fiscal perspective

Alvaredo, Facundo; Saez, Emmanuel - In: Journal of the European Economic Association 7 (2009) 5, pp. 1140-1167

Persistent link: https://www.econbiz.de/10003889760

Taxation of wealth and wealth transfers

Boadway, Robin W.; Chamberlain, Emma; Emmerson, Carl - In: Dimensions of tax design : the Mirrlees review, (pp. 737-836). 2010

Persistent link: https://www.econbiz.de/10003997316

Tax data for wealth concentration analysis : an application to Spanish wealth tax

Durán, José María; Esteller-Moré, Alejandro - In: The review of income and wealth : journal of the … 56 (2010) 3, pp. 620-631

Persistent link: https://www.econbiz.de/10008797731

The vanishing bequest tax : the comparative evolution of bequest taxation in historical perspective

Bertocchi, Graziella - 2007

Persistent link: https://www.econbiz.de/10003431582

Bequests, taxation and the distribution of wealth in a general equilibrium model

Kleiber, Christian (contributor); … - 2005

This paper examines the role of bequests and of taxation on bequests for the distribution of wealth. We investigate a model with overlapping generations and heterogenous households where parents derive utility directly from their bequests. Using the coefficient of variation as measure of...