to what extent behavioral responses by bequeathers may undermine the revenue potential of inheritance taxes is central … for policy design. This survey of the empirical literature finds an overall moderate impact of inheritance taxation on … wealth accumulation and residential choice. This holds true also for the impact of inheritance taxes on tax planning and …

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …

The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …

This paper analyzes to what extent tax planning impacts on the level of the inheritance tax rate perceived as fair. In … should be taxed less than those without. The paper looks for support in optimum-tax theory. To this end, it develops a simple …

recipients. When the Swedish inheritance tax was in place, heirs could lower their inheritance tax bills by passing on part of … the inheritance to their children. We present evidence on strong and precise responses to this incentive. We quantify …

combinations of bequest motives, the general conclusion is that the case for a zero taxation of inheritance is very weak. …

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms …, optimal inheritance taxation, family economics, and social norms, the paper hypothesizes that a larger non-declared amount of … increase the acceptance of evasion. Utilizing a survey with an experimental design on the acceptance of inheritance tax evasion …

The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …