Inheritance and gift taxation vary widely among countries in both the design and tax burden. We analyze the impact of a … standing of the state, and the country's size, on inheritance tax systems. The applied methods involve the random effects … inheritance tax design is mainly determined by demographic factors while tax revenues depend on a broader group of factors …

We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in … misinformation may contribute to explaining the paradox of limited demand for inheritance taxation despite growing inequality …

We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in … misinformation may contribute to explaining the paradox of limited demand for inheritance taxation despite growing inequality …

We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in … misinformation may contribute to explaining the paradox of limited demand for inheritance taxation despite growing inequality …

-experimental variation generated by reforms of bequest taxation (estate or inheritance tax, in the U.S.) and taxes on inter vivos real estate …

of cash. Recent evidence suggests inheritance-related work disincentives can be strong - unexpected inheritances can …