Beznoska, Martin; Hentze, Tobias; Stockhausen, Maximilian - 2020
The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed … the OECD. The purpose of this paper is therefore to shed light on the question whether the inheritance tax is a promising … and France using data from the Household Finance and Consumption Survey (HFCS). A change in the German inheritance tax law …