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, 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 … is applied to design an inheritance tax reform for Germany. The potential tax revenue of the reform can be estimated by …
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Die jüngsten finanz- und gesellschaftspolitischen Ereignisse rücken Fragen zur Bedeutung von Wohlstand, Reichtum und Vermögen in ein neues Licht. So ist in den letzten Jahren in vielen Gesellschaften der Anteil Wohlhabender und Reicher gestiegen und damit auch die Notwendigkeit, ihre...
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The Capability Approach has been adopted as a theoretical framework for official Poverty and Wealth Reports by the German government. For the first time, this paper provides information on the use of the Capability Approach in this reporting process to international readers. We show the...
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