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Decerf, Benoit - 2021

, together with Pareto efficiency and a separability principle. Second, the paper studies the shape of the inheritance tax scheme … that maximizes this social welfare function. It shows that in the aggregate, the inheritance tax must collect money …

Persistent link: https://www.econbiz.de/10012817478

Citizens' preferences for a tax exemption for caregiving heirs : an empirical analysis

Bischoff, Ivo; Kusa, Nataliya - 2016 - This version: April 22, 2016

We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax …

Persistent link: https://www.econbiz.de/10011455147

Procedural justice for all : a taxpayer rights analysis of Irs earned income credit compliance strategy

Olson, Nina E. - In: Advances in taxation 22 (2015), pp. 1-35

Persistent link: https://www.econbiz.de/10012225320

Citizens' preferences for a tax exemption for caregivers in inheritance taxation : an empirical analysis using German survey data

Bischoff, Ivo; Kusa, Nataliya - 2017 - This version: January 9, 2017

We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax … adhere to the social norm of indirect reciprocity or overestimate the tax burden of the German inheritance tax. …

Persistent link: https://www.econbiz.de/10011579559

Fair inheritance taxation in the presence of tax planning

Wrede, Matthias - 2013 - This version: March 2013

This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that … who do not share these motives. -- Tax planning ; inheritance tax ; fair taxation ; warm glow of giving …

Persistent link: https://www.econbiz.de/10009718483

Fair inheritance taxation in the presence of tax planning : conference paper

Wrede, Matthias - 2013 - This version: February 2013

This paper analyzes to what extent tax planning impacts on the level of the inheritance tax rate perceived as fair. In …

Persistent link: https://www.econbiz.de/10010343767

Fair inheritance taxation in the presence of tax planning

Wrede, Matthias - In: Journal of behavioral and experimental economics 51 (2014), pp. 12-18

Persistent link: https://www.econbiz.de/10010492720

Tax Benefits and Fairness in K–12 Education

Sugin, Linda - 2023

This Article examines the tax law’s subsidies for inequality and segregation in primary and secondary education, analyzing the federal charitable deduction and education savings plans, and state tax credits for education. It argues that the tax system diverts funds from traditional public...

Persistent link: https://www.econbiz.de/10014259983

Chapter 16 Wealth transfer taxation: a survey of the theoretical literature

Cremer, Helmuth; Pestieau, Pierre - In: Handbook of the economics of giving, altruism and …, (pp. 1107-1134). 2006

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

Persistent link: https://www.econbiz.de/10014023662

Behavioral responses to inheritance taxation : a review of the empirical literature

Schratzenstaller, Margit - 2023

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 …

Persistent link: https://www.econbiz.de/10014445551

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