Intro -- Foreword -- Preface -- Endorsements -- Contents -- Part I: New Forces in Global Marketing -- 1: Introduction -- 1.1 Where the Profits Are Made -- 1.2 Global Dimensions of the BRICs´ Rise -- 1.3 Countdown: BRIC Brands to Conquer the World -- References -- 2: The New Paradigm:...

This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage points. The fair tax rate...

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...

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...