Results 1 to 10 of about 391 (234)
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 ...
Martin Beznoska +2 more
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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
exaly +2 more sources
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
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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)
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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
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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
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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
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Competence of Tax Authorities in the Gift and Inheritance Tax
Teka Komisji Prawniczej PAN Oddział w Lublinie, 2023 The topic of tax authorities is essential from both theoretical and practical perspectives. It encompasses a variety of questions related to the fundamental features of these institutions and to the identification of comprehensive regulations for establishing their competency.
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Economics: Journal Articles, 2022 The study empirically tests whether regional differences in personal taxes (Personal Income Tax, Wealth Tax, and Inheritance and Gift tax) have had some influence on the decision of the richest Spanish taxpayers to change their residence.
López-Laborda Julio, Rodrigo Fernando
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Prawo Budżetowe Państwa i Samorządu, 2019 In this study the Author critically analyses the judgment of the Polish Supreme Administrative Court of 6th June 2018, II FSK 1525/16. The commented decision concerned the determination of a tax base in case of the inheritance and gift tax.
Artur Janicki
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