This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that … who do not share these motives. -- Tax planning ; inheritance tax ; fair taxation ; warm glow of giving …

This paper analyzes to what extent tax planning impacts on the level of the inheritance tax rate perceived as fair. In …

, together with Pareto efficiency and a separability principle. Second, the paper studies the shape of the inheritance tax scheme … that maximizes this social welfare function. It shows that in the aggregate, the inheritance tax must collect money …

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …

The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …