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Ricchezza in eredità : quale futuro per l'imposta sulle successioni?
Figari, Francesco; Gandullia, Luca; Piacentino, Diego - 2022
Persistent link: https://www.econbiz.de/10013264540
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Wealth Transfers and Net Wealth at Death : Evidence from the Italian Inheritance Tax Records 1995–2016
Acciari, Paolo - 2020
In this paper we describe a novel source of data on the full record of inheritance tax files in Italy, covering up to … economy, the weight of inheritance and gifts in Italy appears relatively high by international standards. Over the same period …
Persistent link: https://www.econbiz.de/10012482118
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Wealth transfers and net wealth at death : evidence from the Italian inheritance tax records 1995-2016
Acciari, Paolo; Morelli, Salvatore - 2020
Persistent link: https://www.econbiz.de/10012306039
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Intergenerational altruism and house prices : evidence from bequest tax reforms in Italy
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - In: European economic review : EER 92 (2017), pp. 1-12
Persistent link: https://www.econbiz.de/10011811750
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Wealth Transfers and Net Wealth at Death : Evidence from the Italian Inheritance Tax Records 1995–2016
Acciari, Paolo; Morelli, Salvatore - 2022
In this paper we describe a novel source of data on the full record of inheritance tax files in Italy, covering up to … economy, the weight of inheritance and gifts in Italy appears relatively high by international standards. Over the same period …
Persistent link: https://www.econbiz.de/10014092956
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Erbschaftsteuer im internationalen Vergleich : Reformansätze für Deutschland
Broer, Eva - 2008 - 1. Aufl.
Persistent link: https://www.econbiz.de/10013430950
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The concentration of personal wealth in Italy 1995-2016?
Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - 2021
Persistent link: https://www.econbiz.de/10012500601
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The concentration of personal wealth in Italy 1995-2016
Acciari, Paolo; Alvaredo, Facundo; Morelli, Salvatore - In: Journal of the European Economic Association : JEEA 22 (2024) 3, pp. 1228-1274
Persistent link: https://www.econbiz.de/10015045209
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Optimal taxation of bequests in a model with initial wealth
Brunner, Johann K.; Pech, Susanne - In: The Scandinavian journal of economics 114 (2012) 4, pp. 1368-1392
Persistent link: https://www.econbiz.de/10009744335
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Fair inheritance taxation in the presence of tax planning
Wrede, Matthias - 2013 - This version: March 2013
This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage points. The fair tax rate...
Persistent link: https://www.econbiz.de/10009718483