Results 11 to 20 of about 2,140 (262)

Can Inheritance Taxation Promote Equality of Opportunities?

LSE Public Policy Review, 2022
After a period of relatively strong economic and social mobility during the post-WWII decades, labour income is now quickly losing its capacity to fuel mobility across the wealth distribution of Western economies, with inheritance becoming again the ...
Etienne Fize, Nicolas Grimprel, Camille Landais   +2 more
doaj   +1 more source

Financing a Funded Basic Old-Age Provision via Inheritance Tax: Two Birds With One Stone?

Wirtschaftsdienst, 2022
In view of demographic changes, the statutory pension insurance scheme, which is financed through contributions, will soon no longer be able to ensure adequate old-age provision.
Dirk Löhr
doaj   +1 more source

Taxation of Gratuitous Acquisition of the Ownership of Tangible Property and Property Rights in Polish and Lithuanian Tax Legislation Selected Problems

Teisė, 2019
[full article, abstract in English] The comparison of the inheritance tax legislation in Poland and Lithuania shows clearly that inheritance tax is a simple tax, with no special legal or financial complexity.
Stefan Babiarz
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 in Republic in Serbia [PDF]

Ekonomija: teorija i praksa, 2019
In legal terms, inheritance implies the distribution of a deceased person's inheritance to his/her inheritors. The division of inherited goods is done in accordance with the prescribed legal norms.
Vasiljković Jovana, Krstinić Dalibor
doaj  

Restricciones a la libre circulación de capitals mediante beneficios fiscales en materia de sucesiones

European Papers, 2016
(Series Information) European Papers - A Journal on Law and Integration, 2016 1(3), 1269-1271 | European Forum Highlight of 11 November 2016 | (Abstract) The grant of inheritance tax advantages to residents has been a common practice among EU countries ...
Gloria Fernández Arribas
doaj   +1 more source

Analysis of ECJ case law on discriminatory treatment of cross-border inheritance tax

Bratislava Law Review, 2017
Recently, the European Commission has launched a package which deals with issues of double taxation and discriminatory tax treatment in the area of inheritance and estate tax. In the paper the Commission discusses ten cases in which the European Court of
Gracia Luchena
doaj   +1 more source

Fair Taxation of Inheritance?

Central European Public Administration Review
Purpose: The purpose of this article is to clarify the meaning and character of inheritance tax from a legal perspective. It is necessary to identify its role within the tax system and explore its connections to other taxes. Such an approach is the only
Michal Radvan, Klára Doležalová
doaj   +1 more source

Family taxation

Feminismo/s, 2006
This study examines the evolution of family taxation in Spanish Tax Law, with particular reference to direct taxation (Personal Income Tax, Wealth Tax and Inheritance and Gift Tax).
María Teresa Soler Roch
doaj   +1 more source

The Impact of the COVID-19 Pandemic on the Tax Revenues of West Azerbaijan Province [PDF]

پیاورد سلامت, 2023
Background and Aim: As a result of the COVID-19 pandemic, the global and Iranian economies have been affected in various ways. The tax sector seems to have reacted relatively quickly to this pandemic.
Majid Babaei, Shila Hasanzadeh, Sadeq Rezaei, Davoud Alirezazadeh Sadaghiani, Mohammadreza Sheikhy-Chaman   +4 more
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