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Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs
Kindermann, Fabian - 2018
The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to an increase in future labor income tax revenue on top of direct bequest tax revenue. We first show in a theoretical model that a simple back-of-the-envelope calculation, based...
Persistent link: https://www.econbiz.de/10012910646
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Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs
Kindermann, Fabian - 2019
The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to an increase in future labor income tax revenue on top of direct bequest tax revenue. We first show in a theoretical model that a simple back-of-the-envelope calculation, based...
Persistent link: https://www.econbiz.de/10012892312
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Inheritance taxation and wealth effects on the labor supply of heirs
Kindermann, Fabian; Mayr, Lukas; Sachs, Dominik - In: Journal of public economics 191 (2020), pp. 1-16
Persistent link: https://www.econbiz.de/10012585470
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Inheritance taxation and wealth effects on the labor supply of heirs
Kindermann, Fabian; Mayr, Lukas; Sachs, Dominik - 2018
Persistent link: https://www.econbiz.de/10011981934
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Inheritance taxation and wealth effects on the labor supply of heirs
Kindermann, Fabian; Mayr, Lukas; Sachs, Dominik - 2018
The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to an increase in future labor income tax revenue on top of direct bequest tax revenue. We first show in a theoretical model that a simple back-of-the-envelope calculation, based...
Persistent link: https://www.econbiz.de/10011919449
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Inheritance taxation and wealth effects on the labor supply of heirs
Kindermann, Fabian; Mayr, Lukas; Sachs, Dominik - 2018
Persistent link: https://www.econbiz.de/10011921183
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Beyond Andrew Carnegie : using a linked sample of federal income and estate tax returns to examine the effects of bequests on beneficiary behavior
Mikow, Jacob M.; Berkowitz, Darien - In: Special studies in federal tax statistics (2000/01), pp. 15-22
Persistent link: https://www.econbiz.de/10001757636
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020 - First version: August 2015
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 …
Persistent link: https://www.econbiz.de/10012308486
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - 2020
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 …
Persistent link: https://www.econbiz.de/10012299807
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The inheritance and gift tax in Germany reform potentials for tax revenue, efficiency and distribution
Beznoska, Martin; Hentze, Tobias; Stockhausen, Maximilian - 2020
is applied to design an inheritance tax reform for Germany. The potential tax revenue of the reform can be estimated by … using the data from the inheritance and gift tax statistics for Germany. A revenue shift from income to inheritance tax …The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed …
Persistent link: https://www.econbiz.de/10012419216