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The impact of the estate tax on the wealth accumulation and avoidance behavior of donors
Kopczuk, Wojciech; Slemrod, Joel - 2000
Persistent link: https://www.econbiz.de/10001520133
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The tax environment facing the wealthy
Shackelford, Douglas A. - In: Does Atlas shrug? : The economic consequences of taxing …, (pp. 114-137). 2000
Persistent link: https://www.econbiz.de/10001683328
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The Impact of the Estate Tax on the Wealth Accumulation and Avoidance Behavior of Donors
Slemrod, Joel B.; Kopczuk, Wojciech - 2021
reflects the impact of the tax on both wealth accumulation and avoidance. An aggregate measure of reported estates is generally …
Persistent link: https://www.econbiz.de/10013235597
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Vermögensmaximierung durch Stiftungen als Unternehmensträger? : eine Analyse der Steuerwirkungen
Franke, Günter; Herrmann, Markus - 1993
. This paper analyzes if and under what conditions the owner of a firm raises the wealth of his heirs by donating his …-exempt and, therefore raises the wealth of the heirs if the return on the firm's equity is modest and the personal inheritance …
Persistent link: https://www.econbiz.de/10009743279
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Chapter 6. Taxation of Intergenerational Transfers and Wealth
Kopczuk, Wojciech - In: Handbook of public economics : volume 5, (pp. 329-390). 2013
, bequests, inheritances, inter vivos gifts) and wealth. The main message may be summarized as follows. Empirical evidence on … direction of (1) mixed motives, (2) heterogeneity of preferences, and (3) importance of retaining control over wealth. These … focus on understanding implications of inequality of inherited wealth: the topic that has been neglected in the past, even …
Persistent link: https://www.econbiz.de/10014025491
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Vermögensmaximierung durch Stiftungen als Unternehmensträger? : eine Analyse der Steuerwirkungen
Franke, Günter - 1993
Persistent link: https://www.econbiz.de/10013388080
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020 - First version: August 2015
bunching approach to such double-kinked tax schedules, I document that individuals tailor their taxable wealth transfers to the … taxable wealth transfers lie below 0.1. …
Persistent link: https://www.econbiz.de/10012308486
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020
bunching approach to such double-kinked tax schedules, I document that individuals tailor their taxable wealth transfers to the … taxable wealth transfers lie below 0.1. …
Persistent link: https://www.econbiz.de/10012299807
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Determinants of inheritance and gifts taxation in the European Union
Kudła, Janusz; Woźniak, Rafał; Walczyk, Konrad; … - In: International journal of management and economics 59 (2023) 3, pp. 225-242
Inheritance and gift taxation vary widely among countries in both the design and tax burden. We analyze the impact of a series of factors, such as the country's affluence, political preferences, preferences for equity, aging ratio, fiscal standing of the state, and the country's size, on...
Persistent link: https://www.econbiz.de/10014444703
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Strictness of tax compliance norms : a factorial survey on the acceptance of inheritance tax evasion in Germany
Abraham, Martin; Lorek, Kerstin; Richter, Friedemann; … - 2014
Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms depends on the interrelation between tax objectives, tax design, and taxed behavior. Building on the literature on tax evasion, optimal inheritance taxation, family economics, and...
Persistent link: https://www.econbiz.de/10010371371