The laws of inheritance hold a very special position in the injunctions of Shariah and are in fact a part of the very exalted "HudoodUllah" and not only is it commanded to safeguard His Hudood rather it is said that disobedience of these rules will destroy all good and pious deeds....

Wealth is very unequally distributed in Germany. To effect a long-term reduction, the new Federal Government could focus on more effectively promoting home ownership, supplementary retirement provision, and other precautionary savings. However, a universal capital endowment could decrease wealth...

Using estate tax return data from 1916 to 1996, we investigate the impact of the estate tax on reported estates, which reflects the impact of the tax on both wealth accumulation and avoidance. An aggregate measure of reported estates is generally negatively correlated with summary measures of...

This paper was presented at the September 19, 2008 NYU Tax Law Review Symposium addressing Prof. Lily Batchelder's proposal to implement a comprehensive inheritance tax. This draft essay seeks to demonstrate that the comprehensive inheritance tax proposal involves a just tax. The idea of justice...

Einige große deutsche Unternehmen werden von privaten gemeinnützigen Stiftungen getragen. Dies wirft die Frage auf, weshalb eine solche Lösung der üblichen Vorgehensweise, bei der natürliche Personen Gesellschafter eines Unternehmens sind, vorgezogen wird. In diesem Beitrag wird untersucht,...

We study the effect of state-level estate taxes on the geographical location of the Forbes 400 richest Americans and its implications for tax policy. We use a change in federal tax law to identify the tax sensitivity of the ultra-wealthy's locational choices. Before 2001, some states had an...

In this paper we describe a novel source of data on the full record of inheritance tax files in Italy, covering up to 63% of total deceased. The work documents a substantial rise in the total value of inheritance and gifts as a share of national income, from 8.4% in 1995 to 15.1% in 2016....

This paper explores the effect of discretion in estate valuation techniques on the effective estate tax burden on different asset classes. For some assets, such as liquid securities, there is relatively little discretion in valuation. For other assets, such as partial interests in closely-held...