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Reassessing the role for wealth transfer taxes
Aaron, Henry J. - In: National tax journal 45 (1992) 2, pp. 119-143
Persistent link: https://www.econbiz.de/10001130867
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Capital wealth taxation as a potential remedy for excessive capital wealth inequality
Yunker, James A. - In: Journal of post-Keynesian economics : JPKE 33 (2010) 1, pp. 83-104
Persistent link: https://www.econbiz.de/10008747784
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Capital wealth taxation : theory and application
Yunker, James A. - In: Review of political economy 26 (2014) 1, pp. 85-110
Persistent link: https://www.econbiz.de/10010356877
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An empirical investigation of the minority interest and marketability discounts in valuation of closely held stock for estate and gift tax purposes
Englebrecht, Ted D.; Anderson, Mary M.; Martinson, Otto - In: The journal of applied business research 22 (2006) 1, pp. 89-101
Persistent link: https://www.econbiz.de/10003340340
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The US experience with the estate tax and its implications for wealth transfer taxation in Latin America
Zodrow, George R.; Diamond, John W. - In: Bulletin for international taxation 61 (2007) 11, pp. 494-514
Persistent link: https://www.econbiz.de/10003687625
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Federal taxes on gratuitous transfers : law and planning
Dodge, Joseph M.; Gerzog, Wendy C.; Crawford, Bridget J.; … - 2023 - Second edition
Persistent link: https://www.econbiz.de/10013540316
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How should capital be taxed? : theory and evidence from Sweden
Bastani, Spencer; Waldenström, Daniel - 2018
This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...
Persistent link: https://www.econbiz.de/10011825361
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How should capital be taxed? : theory and evidence from Sweden
Bastani, Spencer; Waldenström, Daniel - 2018
Persistent link: https://www.econbiz.de/10011915934
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How should capital be taxed? : theory and evidence from Sweden
Bastani, Spencer; Waldenström, Daniel - 2018
This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...
Persistent link: https://www.econbiz.de/10011845732