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Distortionary taxation, excessive price sensitivity, and Japanese land prices

Nishimura, Kiyohiko (contributor) - 1999

Persistent link: https://www.econbiz.de/10001400190

Are Americans and Indians more altruistic than the Japanese and Chinese? : evidence from a new international survey of bequest plans

Horioka, Charles - 2014

survey conducted in China, India, Japan, and the United States. It finds striking inter-country differences in bequest plans …

Persistent link: https://www.econbiz.de/10010354604

Optimal taxation of bequests in a model with initial wealth

Brunner, Johann K.; Pech, Susanne - In: The Scandinavian journal of economics 114 (2012) 4, pp. 1368-1392

Persistent link: https://www.econbiz.de/10009744335

Inheritance taxation in a model with intergenerational time transfers

Belan, Pascal; Moussault, Erwan - In: The B.E. journal of economic analysis & policy 20 (2020) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10012170941

Intergenerational altruism and house prices : evidence from bequest tax reforms in Italy

Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - 2014

We identify the degree of intergenerational altruism in an OLG framework à la Barro exploiting the quasi-experimental variation generated by reforms of bequest taxation (estate or inheritance tax, in the U.S.) and taxes on inter vivos real estate donations (gift tax, in the U.S.) that were...

Persistent link: https://www.econbiz.de/10011730011