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Federal income, estate and gift taxation
Bittker, Boris I. - 1955
Persistent link: https://www.econbiz.de/10001918657
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Wealth transfer taxation : an empirical investigation
Profeta, Paola; Scabrosetti, Simona; Winer, Stanley L. - In: International tax and public finance 21 (2014) 4, pp. 720-767
Persistent link: https://www.econbiz.de/10011303153
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Citizens' preferences for a tax exemption for caregiving heirs : an empirical analysis
Bischoff, Ivo; Kusa, Nataliya - 2016 - This version: April 22, 2016
We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax …
Persistent link: https://www.econbiz.de/10011455147
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A framework for assessing estate and gift taxation
Kaplow, Louis - 2000
Persistent link: https://www.econbiz.de/10001491498
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Pareto-Improving Bequest Taxation
Grossmann, Volker; Poutvaara, Panu - 2021
Altruistic parents may transfer resources to their offspring by providing education, and by leaving bequests. We show that in the presence of wage taxation, a small bequest tax may improve efficiency in an overlapping-generations framework with only intended bequests, by enhancing incentives of...
Persistent link: https://www.econbiz.de/10013318327
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Behavioral responses to inheritance tax : evidence from notches in France
Goupille-Lebret, Jonathan; Infante, Arturo - In: Journal of public economics 168 (2018), pp. 21-34
Persistent link: https://www.econbiz.de/10012035999
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Chapter 16 Wealth transfer taxation: a survey of the theoretical literature
Cremer, Helmuth; Pestieau, Pierre - In: Handbook of the economics of giving, altruism and …, (pp. 1107-1134). 2006
combinations of bequest motives, the general conclusion is that the case for a zero taxation of inheritance is very weak. …
Persistent link: https://www.econbiz.de/10014023662
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Should Inheritance Be Taxed as Income?
Stevanato, Dario - 2021
wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary … are inherently different. Inheritance is certainly suitable grounds for taxation, but it seems more appropriate to …
Persistent link: https://www.econbiz.de/10013310047
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Should Inheritance Be Taxed as Income?
Stevanato, Dario - 2023
wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary … are inherently different. Inheritance is certainly suitable grounds for taxation, but it seems more appropriate to …
Persistent link: https://www.econbiz.de/10014263729
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Bequest taxes and accumulation of household wealth : US - Japan comparison
Barthold, Thomas A.; Itō, Takatoshi - 1991
Persistent link: https://www.econbiz.de/10000814214