, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany according to … effects of inheritances on the wealth distribution are evaluated for Germany first and are set into comparison with Austria … is applied to design an inheritance tax reform for Germany. The potential tax revenue of the reform can be estimated by …

taxation. Furthermore, from a Keynesian macroeconomic perspective redistribution may even be systematically conducive to growth … and employment. At the same time a change towards such a policy of redistribution may for some economies, particularly the … erhebliche Spielräume für steuerpolitische Umverteilung gibt. Zudem kann Umverteilung aus einer keynesianischen makroökonomischen …