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Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany

Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024

We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in Germany. We show that information about tax allowances increases demand for higher taxes and shifts public opinion from favoring abolition to supporting the tax. Effects are...

Persistent link: https://www.econbiz.de/10014576946

Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany

Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024

Persistent link: https://www.econbiz.de/10014580153

Electronic Tax Fraud - Are There 'Sales Zappers' in Japan?

Ainsworth, Richard Thompson - 2019

Persistent link: https://www.econbiz.de/10012706015

Regional and Sectoral Varieties of VAT Pass Through in Japan

Hiraga, Kazuki - 2020

This paper investigates the contemporaneous (short-run) and dynamic (long-run) responses of regional and sectoral price level change in consumption tax rate (VAT) hike (i.e. pass through of VAT) in Japanese monthly, 10 regional and 10 sectoral (commodity category) data. We show the effects not...

Persistent link: https://www.econbiz.de/10014092422

Land and Property Taxation in 25 Countries: A Comparative Review

Bird, Richard M.; Slack, Enid - In: CESifo DICE Report 03 (2005) 3, pp. 34-42

Persistent link: https://www.econbiz.de/10011696557

Land and Property Taxation in 25 Countries: A Comparative Review

Bird, Richard M.; Slack, Enid - In: CESifo DICE Report 3 (2005) 3, pp. 34-42

Persistent link: https://www.econbiz.de/10005056410

Taxing services under the EU VAT and Japanese consumption tax : a comparative assessment of new EU place of taxation rules for services and intangibles

Ainsworth, Richard T.; Akioka, Hiroki - In: Kansai University review of economics 8 (2006), pp. 1-42

Persistent link: https://www.econbiz.de/10003387848

Taxing Services Under the EU Vat and Japanese Consumption Tax : A Comparative Assessment of New EU Place of Taxation Rules for Services and Intangibles

Ainsworth, Richard Thompson - 2019

, at least with respect to transactions between the EU and Japan these changes will do nothing to eliminate the double … problematical for Japan. If Japan wishes to impose its CT on similar B2C transaction it should consider reforming its place of … should not be just one of changing the place of taxation. In conjunction with this change Japan should consider adopting the …

Persistent link: https://www.econbiz.de/10014055900

Determinanten und Gestaltungsansätze der internationalen Nachfolgeplanung

Knauf, Ute Maria - 2008 - 1. Aufl.

Persistent link: https://www.econbiz.de/10003635717

Spillovers from tax shocks to the euro area

Mierzwa, Sascha - 2021 - This version: 07 September 2021

I study the spill-over effects of legislated discretionary tax changes in the United States, Germany, and the United Kingdom to 11 Eurozone countries for the period 1980Q1-2018Q4 employing Local Projections (Jordà, 2005). In general, I find spillovers from US tax legislation to have the...

Persistent link: https://www.econbiz.de/10012649097