Results 21 to 30 of about 540,833 (256)
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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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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LUMP-SUM TAX IS AN ALTERNATIVE TO WEALTH TAXATION
Three Seas Economic Journal, 2022 The purpose of the article is to study the topical issues of wealth taxation, which is due to the established stable trends of growth of welfare of market participants.
Mykhailo Sverdan
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La suppression de l’impôt de solidarité sur la fortune : réforme économique ou idéologique ?
Revue de la Régulation, 2018 Solidarity tax on wealth is removed in 2018. This major tax reform is supposed to promote investment, economic growth and employment. The socio-economic analysis does not validate the negative effects attributed to this tax, nor the positive effects ...
Pierre Merle
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Entropy, 2023 In view of some recent reports on global wealth inequality, where a small number (often a handful) of people own more wealth than 50% of the world’s population, we explored if kinetic exchange models of markets could ever capture features where a ...
Asim Ghosh +4 more
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A panoptic view of the South African wealth tax
South African Journal of Economic and Management SciencesBackground: Wealth taxes are a topic of intense debate, with most countries having either abolished them or considered, but not implemented such measures.
Asheer Jaywant Ram
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Tax Havens, offshore wealth and tax evasion. An estimate for Spain (1980-2013)
Papeles de Europa, 2017 The problematic of tax havens is an increasingly relevant phenomenon in the functioning of the world economy and is closely related to the financial crisis and rising inequality. However, there is little literature to quantify the problem. The purpose of
Juan Carlos Peramo
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Tax Registers as a Tool for the Analysis of Wealth Inequalities in Selected Towns of the Polish-Lithuanian Commonwealth in the 17th Century and the beginning of the 18th Century. Overview and Research Problems [PDF]
Codrul Cosminului, 2016 The article contains an analysis of tax registers from the 17th and the 18th century (municipal tax and Swedish contribution registers) carried out to determine their usefulness for the research of wealth inequalities. Moreover, the paper defines factors
Katarzyna Wagner
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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
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WEALTH TAX WITHIN EUROPE IN THE CONTEXT OF A POSSIBLE IMPLEMENTATION IN ROMANIA– THE EXISTING WEALTH TAX AND ITS DECLINE IN EUROPE [PDF]
Annals of the University of Petrosani: Economics, 2010 The purpose of this paper is to focus our attention on the conceptualbasis upon which the wealth tax system may be implemented in Romania taking intoconsideration former and actual presence of wealth tax within Europe.
LUMINIŢA RISTEA, ADINA TRANDAFIR
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