Results 181 to 190 of about 391 (234)
The Returns to Education: A Meta‐Study
Kyklos, Volume 79, Issue 3, Page 608-628, August 2026.ABSTRACT There have been many studies estimating the causal effect of an additional year of education on earnings. The majority employ administrative changes in the minimum school‐leaving age as the mechanism allowing identification. Here, we survey 79 such estimates.
Gregory Clark +1 more
wiley +1 more source
A contemporary class structure: Capital disparities in The Netherlands. [PDF]
PLoS OneVrooman JC, Boelhouwer J, Gijsberts M.
europepmc +1 more source
Legislative Studies Quarterly, Volume 51, Issue 3, August 2026.ABSTRACT This article follows the arc of congressional competence through the development and decline of the House Appropriations Committee (HAC) Surveys & Investigations (S&I) staff, an enduring oversight unit whose investigations were unobserved by design. S&I was quietly reorganized out of existence in December 2024. Why? What, if anything, is lost?
Matthew Dull
wiley +1 more source
Powerful representation of the poor? German welfare associations' narrative advocacy during COVID‐19
Policy Studies Journal, Volume 54, Issue 3, August 2026.Abstract The COVID‐19 pandemic sparked unprecedented experimentation in the German social assistance system, leading to changes previously considered impracticable by policymakers. This included a sanctions moratorium, easier access to benefits, and temporary cash transfers, all of which were advocated by welfare associations—key organized interests ...
Christopher Smith Ochoa
wiley +1 more source
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2001
Abstract Deal with the tax issues on estate transfer, bequests and gifts, which are considered to be appropriate objects of taxation. The structural features of the Japanese inheritance and gifts taxes are explored in an historical perspective, and the role of property transfer taxes in affecting the tax burden and redistribution effects
Hiromitsu Ishi, Ishi Hiromitsu
exaly +2 more sources
Abstract Deal with the tax issues on estate transfer, bequests and gifts, which are considered to be appropriate objects of taxation. The structural features of the Japanese inheritance and gifts taxes are explored in an historical perspective, and the role of property transfer taxes in affecting the tax burden and redistribution effects
Hiromitsu Ishi, Ishi Hiromitsu
exaly +2 more sources
Double Taxation with Regard to German Inheritance and Gift Tax
European Taxation, 2023This article provides a comprehensive analysis of double taxation in the field of German inheritance and gift tax. It closes a gap in the literature, as most double taxation scholarship centres on income tax. The article examines the phenomena of double taxation from a legal, as well as economic, perspective. After surveying international literature in
exaly +2 more sources
The 2009 Reform of the German Inheritance and Gift Tax Act
Intertax, 2009Following a decision by the German Federal Constitutional Court, the German Parliament was left the choice of either following the Austrian example and have its Inheritance and Gift Tax Act (IGTA) expire, or to implement new valuation rules by 31 December 2008.
exaly +2 more sources
A Study on Gift Taxation on Self-Gift under ‘the Inheritance Tax and Gift Tax Act’
Seoul Tax Law Review, 2023exaly +2 more sources