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The failure of Ricardian Equivalence under progressive wealth taxation
Abel, Andrew B. - 1986
Persistent link: https://www.econbiz.de/10000718011
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Model double taxation convention on estates and inheritances and on gifts : report of the OECD Committee on Fiscal Affairs, 1982
OECD / Directorate for Financial, Fiscal and Enterprise … - 1983
Persistent link: https://www.econbiz.de/10000074127
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Wealth management planning : the UK tax principles
Finney, Malcolm James - 2008
Persistent link: https://www.econbiz.de/10003769645
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An empirical investigation of the minority interest and marketability discounts in valuation of closely held stock for estate and gift tax purposes
Englebrecht, Ted D.; Anderson, Mary M.; Martinson, Otto - In: The journal of applied business research 22 (2006) 1, pp. 89-101
Persistent link: https://www.econbiz.de/10003340340
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Vermögensbesteuerung in Deutschland : eine Ausweitung trifft nicht nur Reiche
Bach, Stefan - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 76 (2009) 30, pp. 478, 480-486
Persistent link: https://www.econbiz.de/10003859840
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"Eine Wiedereinführung der persönlichen Vermögensteuer birgt Risiken" : sieben Fragen an Stefan Bach
Bach, Stefan; Wittenberg, Erich - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 76 (2009) 30, pp. 479
Persistent link: https://www.econbiz.de/10003859845
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Steuerorientierte Erbteilung : erbschaftsteuerliche Belastungen der Vermögensnachfolge und ihre Berücksichtigung bei der Erbteilungsgestaltung
Hanebrink, Jens (contributor) - 2006
Persistent link: https://www.econbiz.de/10003476604
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The vanishing bequest tax : the comparative evolution of bequest taxation in historical perspective
Bertocchi, Graziella - 2007
Persistent link: https://www.econbiz.de/10003431582
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Bequests, taxation and the distribution of wealth in a general equilibrium model
Kleiber, Christian (contributor);  … - 2005
This paper examines the role of bequests and of taxation on bequests for the distribution of wealth. We investigate a model with overlapping generations and heterogenous households where parents derive utility directly from their bequests. Using the coefficient of variation as measure of...
Persistent link: https://www.econbiz.de/10002941227