Germany's tax system places a relatively strong emphasis on direct taxes, particularly on labour. At the same time …, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one … generation to the next that is largely untaxed and thereby maintaining the high degree of wealth inequality observed in Germany …

comprehensive study of wealth and its distribution in Germany since the 19th century. We combine tax and archival data, household …

comprehensive study of wealth and its distribution in Germany since the 19th century. We combine tax and archival data, household …