Results 1 to 10 of about 891 (169)
Public Sector Economics, 2020 The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public revenues if needed, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany, according to the OECD. The purpose of this paper is therefore to shed light on the question of whether an inheritance tax is
Beznoska, Martin +2 more
semanticscholar +4 more sources
European Scientific JournalMost tax systems have explicit or case-law-based anti-abuse provisions. In Germany, such a regulation was legally standardized in § 42 AO. In the past, literature and case law in this context have mostly dealt with cases from income tax law. However, as will be shown below, anti-abuse legislation also plays an important role in inheritance and gift tax
P. Linseis
exaly +3 more sources
Determinants of Regional Asymmetry in Inheritance and Gift Tax in Spain
Revista Hacienda Pública EspañolaBased on the hypothesis that there is an asymmetry in the tax burden of the Inheritance and Gift Tax in the different Spanish regions, the internal and external factors that determine its design and the tax burden exerted in each region were analyzed. Two models have been used for this purpose, logistic regression, and the ordinary least squares model.
ROSA MARÍA CAÑAVERAS +3 more
openaire +3 more sources
Passing the Shareholders’ Tax Burden to the Corporation: Evidence from Inheritance and Gift Tax
SSRN Electronic Journal, 2023 ABSTRACT Research Question/Issue We examine how controlling shareholders' personal tax burdens, specifically inheritance and gift tax obligations, affect firm‐level financial decisions. Using a unique setting in South Korea, we investigate whether and how firms adjust their dividend policies in
Hyun Jong Na, Tyler Taejin Jung
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Inheritance, estate and gift tax treaties—Italy
Trusts & Trustees, 2019 Abstract Italy is party to seven inheritance/estate tax treaties, concluded with Denmark, France, Greece, Israel, Sweden, the USA and the UK. The treaty with France also covers gift tax. The article describes the ramifications of such treaties in terms of the elimination of double taxation, by either restricting Italian taxation as the ...
Nicola Saccardo
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Inheritances and gifts: Possibilities for a fair taxation of intergenerational capital transfers
Intergenerational Justice Review, 2020 In Germany, transfers of assets between generations are subject to inheritance and gift tax.1 However, there are different views on whether or not the present level of taxation is high enough. Our study looks at the potential for applying increases.
Johannes Stößel +2 more
doaj +3 more sources
Determinants of inheritance and gifts taxation in the European Union
International Journal of Management and Economics, 2023 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
Kudła Janusz +4 more
doaj +1 more source
Call for Papers: Intergenerational Justice Prize 2020
Intergenerational Justice Review, 2020 The Stuttgart-based Foundation for the Rights of Future Generations (FRFG) and the London-based Intergenerational Foundation (IF) jointly award the biennial Intergenerational Justice Prize, endowed with EUR 10,000 (ten thousand euros) in total prize ...
FRFG, IF (Foundation for the Rights of Future Generations, Intergenerational Foundation)
doaj +3 more sources
Inheritance Tax Evasion in Germany
Journal of Legal Studies, 2022 It is estimated, that between 2015 and 2024 about 3 trillion € will be inherited in Germany. Due to far-reaching tax exemptions, the inheritance tax revenue per year is only about 7 billion €.
Linseis Philippe
doaj +1 more source
Income and wealth distribution in the European Union and Russia: comparativ analysis
Финансы: теория и практика, 2022 The subject of the study is the features of economic relations between income and wealth distribution/redistribution in Europe and Russia from the perspective of the need to overcome excessive socio-economic inequality.
E. R. Ermakova, I. E. Ilyakova
doaj +1 more source