Beznoska, Martin; Hentze, Tobias; Stockhausen, Maximilian - 2020
, 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 …