Erbschaftsteuer als "Reichenbesteuerung" mit Aufkommenspotential?
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DOI: 10.3790/vjh.82.1.147
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References listed on IDEAS
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Cited by:
- Margit Schratzenstaller, 2013. "Vermögensbezogene Steuern. Ansatzpunkte, internationaler Vergleich und Optionen für Deutschland," WIFO Studies, WIFO, number 47219.
- Sommer, Eric, 2017. "Wealth Transfers and Tax Planning: Evidence for the German Bequest Tax," IZA Discussion Papers 11120, Institute of Labor Economics (IZA).
- Brunner Johann K., 2014.
"Die Erbschaftsteuer – Bestandteil eines optimalen Steuersystems?,"
Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(3), pages 199-218, October.
- Johann K. Brunner, 2014. "Die Erbschaftsteuer- Bestandteil eines optimalen Steuersystems?," Economics working papers 2014-07, Department of Economics, Johannes Kepler University Linz, Austria.
- Stefan Humer, 2014. "Aufkommen von Erbschaftssteuern - Modellrechnung exemplarischer Tarife," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 40(1), pages 151-159.
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More about this item
Keywords
Inheritance tax; wealth measurement; probability of death;All these keywords.
JEL classification:
- E1 - Macroeconomics and Monetary Economics - - General Aggregative Models
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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