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 …

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 …