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Inheritance tax regimes: a comparison
Public Sector Economics, 2021 This paper provides an overview of different inheritance tax regimes in selected European countries and the United States. We show that in the majority of countries the tax rate is related to the relationship between testator and the beneficiary as well ...
Stefan Jestl
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Influence of Inheritance Tax on the Size of Shadow Economy and the Volume of Tax Evasion
Journal of Legal Studies, 2022 The objective of the paper is to investigate the influence of the inheritance tax on the amount of tax evasion in different countries. The inheritance tax is among the most unpopular taxes. It is assumed, that unpopular taxes, such as the inheritance tax,
Linseis Philippe
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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
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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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Kedudukan Pembagian Hak Bersama Waris Sebagai Peralihan Harta Yang Dibebaskan Pajak Penghasilan
Mimbar Yustitia: Jurnal Hukum dan Hak Asasi Manusia, 2023 The transfer of property to certain heirs for the joint ownership of the object of inheritance must be transferred by way of the distribution of joint rights, which is based on the APHB.
Bayu Indra Permana +2 more
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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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Jurnal Ilmu Kenotariatan, 2022 Tax as a source of state revenue play an important role in the life of the state, especially in development, so taxpayers in carrying out their obligations must be given definite legal guarantees by the state.
Misbah Imam Soleh Hadi +1 more
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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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Prawo Budżetowe Państwa i Samorządu, 2020 A determination of the affiliation to one of the three tax groups of the taxpayer and the person from whom the acquisition of goods and property rights took place is one of the key elements of inheritance and donation tax, on which the amount of the tax ...
Paweł Majka, Jacek Wantoch-Rekowski
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Taxing wealth: general principles, international perspectives and lessons for Brazil
Brazilian Journal of Political Economy, 2021 The international debate on wealth taxation has been subject to renewed interest amid new proposals coming out of the US electoral cycle and the salience of wealth inequality.
MARC MORGAN, PEDRO CARVALHO JUNIOR
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