generation to the next that is largely untaxed and thereby maintaining the high degree of wealth inequality observed in Germany …Germany's tax system places a relatively strong emphasis on direct taxes, particularly on labour. At the same time …, revenues from the inheritance and gift tax are relatively low. This points towards a large-scale transfer of wealth from one …

. Lohneinkommen werden in Deutschland im internationalen Vergleich stark mit Steuern und Sozialabgaben belastet. Eine Verlagerung des …The inheritance tax is often seen as an effective tool to reduce wealth inequality,to raise public revenues if needed …, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany, according to …

effects of inheritances on the wealth distribution are evaluated for Germany first and are set into comparison with Austria …The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed …, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany according to …