Suntum, Ulrich van; Westermeier, Andreas - In: Zeitschrift für Wirtschaftspolitik 57 (2008) 2, pp. 229-246
Abstract Due to a decision of the German supreme court the current system of evaluating assets within the inheritance tax is unconstitutional. It is shown that it is not only the way of evaluating but the whole current system that lacks a solid fiscal systematic and economic fundament and might...
