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THE INHERITANCE TAX IN GERMANY,
Robert Păiuşan and Valentin Ionuţ Panea, in Theoretical and Applied Economics (2013)
Keywords: inheritance tax; double taxation; inheritance order; testament; Civil Code.
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Inheritance tax regimes: a comparison,
Stefan Jestl, in Public Sector Economics (2021)
Keywords: inheritance taxation; tax regimes; wealth inequality
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Inheritance Tax Regimes: A Comparison,
Stefan Jestl, from The Vienna Institute for International Economic Studies, wiiw (2018)
Keywords: inheritance taxation, tax regimes, wealth inequality
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The legacy of the Swedish gift and inheritance tax, 1884-2004,
Henry Ohlsson, from Uppsala University, Department of Economics (2009)
Keywords: gift tax; inheritance tax; estate tax; tax avoidance; expectations
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The legacy of the Swedish gift and inheritance tax, 1884–2004,
Henry Ohlsson, from Uppsala University, Department of Economics (2007)
Keywords: gift tax; inheritance tax; estate tax; tax avoidance; expectations
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Optimum taxation of inheritances,
Johann Brunner and Susanne Pech, from Department of Economics, Johannes Kepler University Linz, Austria (2008)
Keywords: inheritance tax
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Should the death tax die? And should it leave an inheritance?,
Alberto Cassone and Carla Marchese, from Institute of Public Policy and Public Choice - POLIS (2001)
Keywords: Inheritance Tax, Crime, Wealth Transfers
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Optimal Inheritance Tax under Temptation,
Monisankar Bishnu, Cagri Kumru and Arm Nakornthab, from Australian National University, College of Business and Economics, School of Economics (2016)
Keywords: Inheritance tax, Temptation, Self-control, Wealth mobility
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Optimal Inheritance Tax under Temptation,
Monisankar Bishnu, Cagri Kumru and Arm Nakornthab, from Indian Statistical Institute, Delhi (2016)
Keywords: Inheritance tax, Temptation, Self-control, Wealth mobility
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Timing of death and the repeal of the Swedish inheritance tax,
Marcus Eliason and Henry Ohlsson, in Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics) (2013)
Keywords: Behavioral responses to taxes; Estate tax; Inheritance tax; Tax avoidance; Mortality;
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Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU,
Copenhagen Economics, from Directorate General Taxation and Customs Union, European Commission (2011)
Keywords: European Union, taxation, inheritance tax
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Long-run inheritance tax and capital income tax with rational altruism,
Pascal Belan and Erwan Moussault, in Economics Bulletin (2021)
Keywords: inheritance tax, capital income tax, altruism.
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Long-run inheritance tax and capital income tax with rational altruism,
Pascal Belan and Erwan Moussault, from THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise (2020)
Keywords: inheritance tax, capital income tax, altruism.
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Charitable Bequests and Taxes on Inheritance and Estates: Aggregate Evidence from Across States and Time,
Jon Bakija, William Gale and Joel Slemrod, from Department of Economics, Williams College (2003)
Keywords: Bequest, Inheritance, Taxes
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The optimal inheritance tax in the presence of investment in education,
Michel Strawczynski, in International Tax and Public Finance (2014)
Keywords: Investment in education, Inheritance tax, Threshold, H21, H23,
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Inheritance Tax Avoidance Through the Family Firm,
Isabel Micó-Millán, from Banco de España (2024)
Keywords: inheritance tax, tax avoidance, tax reform, top wealth
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The debates on Rignano's inheritance tax proposal,
Guido Erreygers and Giovanni Di Bartolomeo, from Department of Economics and Law, Sapienza University of Roma (2005)
Keywords: inheritance tax debates, economic thought, Rignano’s proposal.
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Taxing Transitions: Inheritance Tax and Family Firm Succession,
Philipp Krug and Dominika Langenmayr, from Bavarian Graduate Program in Economics (BGPE) (2024)
Keywords: Inheritance taxation, family firms, preferential tax treatment, estate taxation
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Fair inheritance taxation in the presence of tax planning,
Matthias Wrede, from Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics (2013)
Keywords: tax planning, inheritance tax, fair taxation, warm glow of giving
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Fair inheritance taxation in the presence of tax planning,
Matthias Wrede, in Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics) (2014)
Keywords: Tax planning; Inheritance tax; Fair taxation; Joy of giving;
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How do employment tax credits work? An analysis of the German inheritance tax,
Benedikt Franke, Dirk Simons and Dennis Voeller, from arqus - Arbeitskreis Quantitative Steuerlehre (2014)
Keywords: Alternative tax treatments, Employment tax credits, Inheritance tax, Simulation
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How do employment tax credits work? An analysis of the German inheritance tax,
Benedikt Franke, Dirk Simons and Dennis Voeller, from ZEW - Leibniz Centre for European Economic Research (2014)
Keywords: Alternative tax treatments, Employment tax credits, Inheritance tax, Simulation
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An Alternative Rationale for the Necessity of an Inheritance Tax,
Taiji Harashima, from University Library of Munich, Germany (2020)
Keywords: Economic rent; Income tax; Inheritance tax; Inequality; Ranking value and preference; Sustainable heterogeneity
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J. S. Mill on the Income Tax Exemption and Inheritance Taxes: The Evidence Reconsidered,
Robert Ekelund and Douglas Walker, in History of Political Economy (1996)
Keywords: J. S. Mill, income tax exemption, inheritance tax
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Timing of death and the repeal of the Swedish inheritance tax,
Marcus Eliason and Henry Ohlsson, from Uppsala University, Department of Economics (2010)
Keywords: behavioral response to taxes; timing of death; estate tax; inheritance tax; tax avoidance; mortality
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Timing of death and the repeal of the Swedish inheritance tax,
Marcus Eliason and Henry Ohlsson, from Uppsala University, Department of Economics (2010)
Keywords: behavioral response to taxes; timing of death; estate tax; inheritance tax; tax avoidance; mortality
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Breaking the norms: When is evading inheritance taxes socially acceptable?,
Martin Abraham, Kerstin Lorek, Friedemann Richter and Matthias Wrede, in European Journal of Political Economy (2018)
Keywords: Tax compliance; Social norms; Tax evasion; Inheritance tax;
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世代間資産移転と相続税, Intergenerational Transfers and Inheritance Tax in Japan,
行伸 北村 and Yukinobu Kitamura, from Institute of Economic Research, Hitotsubashi University (2018)
Keywords: 世代間資産移転, 相続, 贈与, 相続税, Bequest, Intergenerational Transfers, Gift, Inheritance Tax
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James Buchanan on inheritance: a critique,
Walter Block, in Journal of Entrepreneurship and Public Policy (2012)
Keywords: Entrepreneurship, Inheritance, Incentives, Entrepreneurialism, Inheritance tax
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Inheritance tax planning with uncertain future payroll expenses: an analytical solution to the optimal choice between full and standard exemption,
Markus Diller, Thomas Späth and Johannes Lorenz, in Journal of Business Economics (2019)
Keywords: Inheritance tax, Preferential tax treatment, Brownian motion
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Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany,
Martin Abraham, Kerstin Lorek, Friedemann Richter and Matthias Wrede, from Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics (2014)
Keywords: tax compliance, social norms, tax evasion, inheritance tax
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Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance,
Magnus Henrekson and Daniel Waldenström, from Research Institute of Industrial Economics (2015)
Keywords: Gift tax; Inheritance tax; Estate tax; Tax avoidance; Excess burden; Entrepreneurship; Ownership transfers of family firms
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Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance,
Magnus Henrekson and Daniel Waldenström, from Uppsala University, Department of Economics (2014)
Keywords: Gift tax; Inheritance tax; Estate tax; Tax avoidance; Excess burden; Entre-preneurship; Ownership transfers of family firms
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Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany,
Andreas Thiemann, Diana Ognyanova, Edlira Narazani, Balazs Palvolgyi, Athena Kalyva and Alexander Leodolter, from Joint Research Centre (2021)
Keywords: tax shift, inheritance and gift tax, tax wedge on labour, wealth inequality.
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To Avoid or Not to Avoid Inheritance Taxes? That Is the Question for Parents: Empirical Evidence from Japan,
Yoko Niimi, from University Library of Munich, Germany (2016)
Keywords: bequests; inheritance tax; inter vivos transfers; Japan; precautionary saving
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Who benefits from the preferential treatment of business property under the German inheritance tax?,
Benedikt Franke, Dirk Simons and Dennis Voeller, in Journal of Business Economics (2016)
Keywords: Business transfers, Inheritance tax, Preferential tax treatment, Simulation
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A little less waiting, a little more action? Inheritance tax planning under lifespan uncertainty,
Markus Diller and Maximilian Kittl, in Journal of Business Economics (2016)
Keywords: Inheritance tax, Bequests, Inter-vivos transfers, Tax planning, Uncertainty
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Inheritance Tax Revenue Low Despite Surge in Inheritances,
Stefan Bach and Andreas Thiemann, in DIW Economic Bulletin (2016)
Keywords: Distribution of household wealth, inheritance and gift flows, inheritanceand gift taxation
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To Avoid or Not to Avoid Inheritance Taxes? That Is the Question for Parents: Empirical Evidence from Japan,
Yoko Niimi, from Asian Growth Research Institute (2016)
Keywords: bequests, inheritance tax, inter vivos transfers, Japan, precautionary saving, bequests, inheritance tax, inter vivos transfers, Japan, precautionary saving, D31, D64, H26, H31
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Wpływ podatku od spadków i darowizn na kształtowanie się dochodów własnych gminy na przykładzie wybranych gmin/The impact of inheritance and gift tax on the formation of local government revenue with selected local governments as an example,
Daria Królak, in Journal of Finance and Financial Law (2014)
Keywords: Local government revenue, inheritance and gift tax.
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Wealth and Ideology in Italy: The 1923 ''Quasi Abolition'' of Inheritance Tax and Fascists' ''Middle Class Politics'',
Giacomo Gabbuti, from Laboratory of Economics and Management (LEM), Sant'Anna School of Advanced Studies, Pisa, Italy (2023)
Keywords: inheritance tax; Fascist Italy; interwar Europe; fiscal policy.
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Wealth transfer taxation: the relative role for estate and income taxes,
Nicole Ernsberger and Alicia Munnell, in New England Economic Review (1988)
Keywords: Inheritance and transfer tax; Taxation

The Wealth Tax and the Tax Mix,
Robin Boadway and Pierre Pestieau, from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2022)
Keywords: Wealth tax ; capital income tax ; inheritance tax
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Inheritance Taxation with Agents Differing in Altruism,
Pascal Belan and Erwan Moussault, in Revue d'économie politique (2022)
Keywords: altruism, bequests, time transfers, inheritance tax, redistribution
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Inheritance taxation with agents differing in altruism,
Pascal Belan, Erwan Moussault and Pascal.belan@u-Cergy.fr, from THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise (2018)
Keywords: altruism, bequests, time transfers, inheritance tax, redistribution.
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Taxing wealth: general principles, international perspectives and lessons for Brazil,
Marc Morgan and Pedro Carvalho Junior, in Brazilian Journal of Political Economy (2021)
Keywords: Wealth tax, inheritance tax, inequality
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Inheritance Taxation in a Model with Intergenerational Time Transfers,
Pascal Belan and Erwan Moussault, in The B.E. Journal of Economic Analysis & Policy (2020)
Keywords: family transfers, altruism, time transfers, inheritance tax
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Inheritance taxation in a model with intergenerational time transfers,
Pascal Belan and Erwan Moussault, from THEMA (THéorie Economique, Modélisation et Applications), Université de Cergy-Pontoise (2018)
Keywords: family transfers, altruism, time transfers, inheritance tax.
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An Annual Wealth Tax: Pros and Cons,
Robin Boadway and Pierre Pestieau, in FinanzArchiv: Public Finance Analysis (2021)
Keywords: wealth tax, capital income tax, inheritance tax,
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An Annual Wealth Tax: Pros and Cons,
Robin Boadway and Pierre Pestieau, from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2021)
Keywords: Wealth tax ; capital income tax ; inheritance tax

The tenuous case for an annual wealth tax,
Robin Boadway and Pierre Pestieau, from Institut d'Economia de Barcelona (IEB) (2018)
Keywords: Wealth tax, capital income tax, inheritance tax
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Tax avoidance - a natural experiment,
Henry Ohlsson, from Uppsala University, Department of Economics (2007)
Keywords: tax avoidance; inheritances; cede to children
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Differentiating Views of Inheritance: The Free Association Task as a Method to Assess Social Representations of Wealth, Inherit, and Bequeath,
Jennifer Stark, Christoph Kogler, Helmut Gaisbauer, Clemens Sedmak and Erich Kirchler, in Review of Behavioral Economics (2016)
Keywords: Inheritance, Inheritance taxes, Social representations, Inherit, Bequeath, Wealth,
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Swedish Inheritance and Gift Taxation (1885–2004),
Magnus Henrekson, Gunnar Du Rietz and Daniel Waldenström, from Research Institute of Industrial Economics (2014)
Keywords: Gift tax; Inheritance tax; Estate tax; Tax avoidance; Excess burden; Entrepreneurship; Ownership transfers of family firms
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Swedish Inheritance and Gift Taxation, 1885–2004,
Gunnar Du Rietz, Magnus Henrekson and Daniel Waldenström, from Uppsala University, Department of Economics (2015)
Keywords: Gift tax; Inheritance tax; Estate tax; Tax avoidance; Excess burden; Entrepreneurship; Ownership transfers of family firms
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Swedish Inheritance and Gift Taxation, 1885–2004,
Gunnar Du Rietz, Magnus Henrekson and Daniel Waldenström, from Uppsala University, Department of Economics (2015)
Keywords: Gift tax; Inheritance tax; Estate tax; Tax avoidance; Excess burden; Entrepreneurship; Ownership transfers of family firms
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Inheritance, bequests, and labor supply,
Donald Cox, in IZA World of Labor (2014)
Keywords: inheritance, bequests, labor supply, estate tax, self-employment
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Inheritance tax planning at the end of life,
Oscar Erixson and Sebastian Escobar, from Uppsala University, Department of Economics (2018)
Keywords: tax avoidance; tax evasion; tax reform; terminal illness
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The Wealth Tax and the Tax Mix,
Robin Boadway and Pierre Pestieau, in Canadian Tax Journal (2022)
Keywords: Wealth taxes, income taxes, inheritance taxes, tax policy
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The Wealth Tax and the Tax Mix,
Robin Boadway and Pierre Pestieau, from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2023)
Keywords: Wealth Taxes ; Income Taxes ; Inheritance Taxes ; Tax Policy

The economics of wealth transfer tax,
Helmuth Cremer and Pierre Pestieau, from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) (2010)
Keywords: estate tax, inheritance tax, bequest motives
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Determinants of inheritance and gifts taxation in the European Union,
Janusz Kudła, Woźniak Rafał, Walczyk Konrad, Dudek Maciej and Kruszewski Robert, in International Journal of Management and Economics (2023)
Keywords: inheritance tax, gift tax, bequest, wealth, dynamic panel regression
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Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature,
Margit Schratzenstaller, from WIFO (2023)
Keywords: Inheritance taxation, Wealth taxation, Behavioural responses, Tax elasticities, Tax avoidance
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Inheritance and equal opportunity - it is the family that matters,
Pirmin Fessler and Martin Scherz, in Public Sector Economics (2020)
Keywords: inheritance tax; wealth distribution; Austrian Household Finance and Consumption Survey; Austria
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Estimation of Inheritance Taxation Using Micro Data from the National Survey of Family Income and Expenditure,
Shun Hioki, in Public Policy Review (2018)
Keywords: inheritance tax, wealth redistribution, inequality, households
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Inheritance Tax: Limit Corporate Privileges and Spread Tax Burden,
Stefan Bach, in DIW Economic Bulletin (2015)
Keywords: Inheritance and gift taxation, top wealth distribution, family firm succession
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The inheritance and gift tax in Germany: Reform potentials for tax revenue, efficiency and distribution,
Martin Beznoska, Tobias Hentze and Maximilian Stockhausen, in Public Sector Economics (2020)
Keywords: inheritance taxation; wealth distribution; redistribution; inequality; labour supply; Germany
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The Inheritance and Gift Tax in Germany - Reform Potentials for Tax Revenue, Efficiency and Distribution,
Martin Beznoska, Tobias Hentze and Maximilian Stockhausen, from Verein für Socialpolitik / German Economic Association (2020)
Keywords: Inheritance taxation, wealth distribution, redistribution, inequality, labour supply
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A Surge in Inheritances, yet Low Inheritance Tax Revenue: Seven Questions to Stefan Bach,
Corporate Author, in DIW Economic Bulletin (2016)
Keywords: Distribution of household wealth, inheritance and gift flows, inheritanceand gift taxation
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Does inheritance taxation reform promote to build inexpensive rental housing?,
Naoto Mikawa, Shohei Yasuda and Norifumi Yukutake, in Journal of the Japanese and International Economies (2023)
Keywords: Inheritance tax; Building structure; Rental housing market; Japan;
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Alleged Tax Competition: The Mysterious Death of InheritanceTaxes in Switzerland,
Marius Brülhart and Raphaël Parchet, from Université de Lausanne, Faculté des HEC, Département d’économie (2010)
Keywords: tax competition; inheritance taxation; fiscal federalism
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The Personal Wealth Taxes: The Inheretance and Gift Taxes and the Net Wealth Tax in Spain,
Laura de Pablos Escobar, from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University (2006)
Keywords: Inheritance and Gift Taxes, Net Wealth Tax, equity, progressivity,redistribution.
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Inheritance and the State: Tax Principles for a Free and Prosperous Commonwealth,
Richard Wagner, from American Enterprise Institute (1977)
Keywords: tax reform, tax code, AEI Press, AEI Archive
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Health Responses to a Wealth Shock: Evidence from a Swedish Tax Reform,
Oscar Erixson, from Research Institute of Industrial Economics (2014)
Keywords: Inheritances; Tax reform; Wealth shock; Objective health
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Health responses to a wealth shock: evidence from a Swedish tax reform,
Oscar Erixson, in Journal of Population Economics (2017)
Keywords: Inheritance, Tax reform, Wealth shock, Objective health
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Health responses to a wealth shock: Evidence from a Swedish tax reform,
Oscar Erixson, from Uppsala University, Department of Economics (2014)
Keywords: inheritances; tax reform; wealth shock; objective health
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Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany,
Ulrich Glogowsky, from CESifo (2020)
Keywords: wealth-transfer tax, inheritance tax, gift tax, estate tax, real responses, tax avoidance, tax evasion, behavioral responses, bunching at kinks
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Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany,
Ulrich Glogowsky, from Department of Economics, Johannes Kepler University Linz, Austria (2020)
Keywords: Wealth-Transfer Tax, Inheritance Tax, Gift Tax, Estate Tax, Real Responses, Tax Avoidance, Tax Evasion, Behavioral Responses, Bunching at Kinks
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Luxury Tax: a Populists’ Measure or a Way to Improve the Public Budget Income?,
Nina I. Malis, in Finansovyj žhurnal — Financial Journal (2011)
Keywords: luxury tax, progressive taxation, proportional taxation, inheritance tax, gift tax
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Public support for tax policies in COVID-19 times: evidence from Luxembourg,
Javier Olivera and Philippe Van Kerm, in International Tax and Public Finance (2022)
Keywords: COVID-19, Wealth tax, Inheritance tax, Income tax, VAT, Preferences for redistribution
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Public support for tax policies in COVID-19 times: Evidence from Luxembourg,
Javier Olivera and Philippe Van Kerm, from ECINEQ, Society for the Study of Economic Inequality (2022)
Keywords: COVID-19, wealth tax, inheritance tax, income tax, VAT, preference for redistribution
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Public support for tax policies in COVID-19 times: Evidence from Luxembourg,
Javier Olivera and Philippe Van Kerm, from Luxembourg Institute of Socio-Economic Research (LISER) (2021)
Keywords: COVID-19; wealth tax; inheritance tax; income tax; VAT; preference for redistribution
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Did the Death of Australian Inheritance Taxes Affect Deaths?,
Joshua Gans and Andrew Leigh, in The B.E. Journal of Economic Analysis & Policy (2006)
Keywords: behavioural responses to taxation, timing of deaths, estate tax
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Did the Death of Australian Inheritance Taxes Affect Deaths?,
Joshua Gans and Andrew Leigh, from Centre for Economic Policy Research, Research School of Economics, Australian National University (2006)
Keywords: behavioural responses to taxation, timing of deaths, estate tax
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Inheritance flows in Switzerland, 1911–2011,
Marius Brülhart, Didier Dupertuis and Elodie Moreau, in Swiss Journal of Economics and Statistics (2018)
Keywords: Inheritance, Switzerland
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Inheritance Flows in Switzerland, 1911-2011,
Marius Brülhart, Didier Dupertuis and Elodie Moreau, from Université de Lausanne, Faculté des HEC, Département d’économie (2016)
Keywords: inheritance, Switzerland
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Inheritances and Bequests,
James Smith, from RAND - Labor and Population Program (1997)
Keywords: WEALTH DISTRIBUTION ; INHERITANCE

Inheritance Taxation: Redistribution and Predistribution,
Frank Cowell, Chang He and Dirk Van de gaer, from Suntory and Toyota International Centres for Economics and Related Disciplines, LSE (2017)
Keywords: wealth distribution, inheritance, inheritance taxation
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Information provision and support for inheritance taxation: Evidence from a representative survey experiment in Germany,
Luna Bellani, Kattalina Berriochoa, Mark Kapteina and Guido Schwerdt, from University of Konstanz, Cluster of Excellence "The Politics of Inequality. Perceptions, Participation and Policies" (2024)
Keywords: capital taxation, equality of opportunity, inheritance tax, information, randomized experiment
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The distribution of wealth: an agent-based approach to examine the effect of estate taxation, skill inheritance, and the Carnegie Effect,
Christopher W. Kulp, Michael Kurtz, Charles Hunt and Matthew Velardi, in Journal of Economic Interaction and Coordination (2023)
Keywords: Estate tax, Inequality, Carnegie Effect, Agent-based model, Inheritance
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Information Provision and Support for Inheritance Taxation: Evidence from a Representative Survey Experiment in Germany,
Luna Bellani, Kattalina Berriochoa, Mark Kapteina and Guido Schwerdt, from CESifo (2024)
Keywords: capital taxation, equality of opportunity, inheritance tax, information, randomized experiment
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Information Provision and Support for Inheritance Taxation: Evidence from a Representative Survey Experiment in Germany,
Luna Bellani, Kattalina Berriochoa, Mark Kapteina and Guido Schwerdt, from Institute of Labor Economics (IZA) (2024)
Keywords: capital taxation, equality of opportunity, inheritance tax, information, randomized experiment
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How Inheritance Affects the Real Estate Market in an Aging Economy: Evidence from Transaction and Registry Data,
Takeshi Mizuta, Chihiro Shimizu, Iichiro Uesugi and 威一郎 植杉, from Research Center for Economic and Social Risks, Institute of Economic Research, Hitotsubashi University (2016)
Keywords: Real estate market, Realty prices, Inheritance tax, Instruments
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How Inheritance Affects the Real Estate Market in an Aging Economy: Evidence from Transaction and Registry Data,
Takeshi Mizuta, Chihiro Shimizu, Iichiro Uesugi and 威一郎 植杉, from Institute of Economic Research, Hitotsubashi University (2016)
Keywords: Real estate market, Realty prices, Inheritance tax, Instruments
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Tax treatment of bequests when donor benefits are discounted,
Robin Boadway and Katherine Cuff, in International Tax and Public Finance (2015)
Keywords: Bequest tax, Inheritance, Optimal income tax, H21, H23, H24,
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Intergenerational altruism and house prices: Evidence from bequest tax reforms in Italy,
Giorgio Bellettini, Filippo Taddei and Giulio Zanella, in European Economic Review (2017)
Keywords: Bequests; Intergenerational altruism; Inheritance tax; Gift tax; House prices;
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Taxes, frictions and asset shifting: when Swedes disinherited themselves,
Sebastian Escobar, Henry Ohlsson and Håkan Selin, from IFAU - Institute for Evaluation of Labour Market and Education Policy (2019)
Keywords: tax avoidance; tax rate elasticity; inheritance taxation; inter vivos gifts
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Current Status of and Problems with the Forest Inheritance Tax in Japan,
Koji Matsushita, from IntechOpen
Keywords: family-based forestry, small-scale forestry, non-resident forest owners, non-farmer forest owner, aged forest owner, depopulation, tax reduction, postponement of tax payment, stumpage price, Glaser formula, forest management plan
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Salience of Inherited Wealth and the Support for Inheritance Taxation,
Spencer Bastani and Daniel Waldenström, from HAL (2019)
Keywords: Wealth,wealth inequality,Taxation,Inheritance,Capital taxation,Tax attitudes,Equality of opportunity,Randomized experiment
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Salience of Inherited Wealth and the Support for Inheritance Taxation,
Spencer Bastani and Daniel Waldenström, from HAL (2019)
Keywords: Wealth,wealth inequality,Taxation,Inheritance,Capital taxation,Tax attitudes,Equality of opportunity,Randomized experiment
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