Inheritance Tax Revenue Low Despite Surge in Inheritances
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Cited by:
- Bellani, Luna & Berriochoa, Kattalina & Kapteina, Mark & Schwerdt, Guido, 2024.
"Information Provision and Support for Inheritance Taxation: Evidence from a Representative Survey Experiment in Germany,"
IZA Discussion Papers
17099, Institute of Labor Economics (IZA).
- Bellani, Luna & Berriochoa, Kattalina & Kapteina, Mark & Schwerdt, Guido, 2024. "Information provision and support for inheritance taxation: Evidence from a representative survey experiment in Germany," Working Papers 22, University of Konstanz, Cluster of Excellence "The Politics of Inequality. Perceptions, Participation and Policies".
- Luna Bellani & Kattalina Berriochoa & Mark Kapteina & Guido Schwerdt, 2024. "Information Provision and Support for Inheritance Taxation: Evidence from a Representative Survey Experiment in Germany," CESifo Working Paper Series 11189, CESifo.
- Martin Beznoska & Tobias Hentze & Maximilian Stockhausen, 2020.
"The inheritance and gift tax in Germany: Reform potentials for tax revenue, efficiency and distribution,"
Public Sector Economics, Institute of Public Finance, vol. 44(3), pages 385-417.
- Beznoska, Martin & Hentze, Tobias & Stockhausen, Maximilian, 2020. "The Inheritance and Gift Tax in Germany - Reform Potentials for Tax Revenue, Efficiency and Distribution," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224552, Verein für Socialpolitik / German Economic Association.
- Andreas THIEMANN & Diana OGNYANOVA & Edlira NARAZANI & Balazs PALVOLGYI & Athena Kalyva & Alexander LEODOLTER, 2021. "Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany," JRC Working Papers on Taxation & Structural Reforms 2021-16, Joint Research Centre.
- Bach, Stefan & Thiemann, Andreas & Zucco, Aline, 2019.
"Looking for the missing rich: tracing the top tail of the wealth distribution,"
EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 26(6), pages 1234-1258.
- Stefan Bach & Andreas Thiemann & Aline Zucco, 2019. "Looking for the missing rich: tracing the top tail of the wealth distribution," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1234-1258, December.
- Stefan Bach & Andreas Thiemann & Aline Zucco, 2018. "Looking for the missing rich: Tracing the top tail of the wealth distribution," JRC Working Papers on Taxation & Structural Reforms 2018-04, Joint Research Centre.
- Stefan Bach & Andreas Thiemann & Aline Zucco, 2018. "Looking for the Missing Rich: Tracing the Top Tail of the Wealth Distribution," Discussion Papers of DIW Berlin 1717, DIW Berlin, German Institute for Economic Research.
- Philipp M. Lersch, 2019. "Fewer Siblings, More Wealth? Sibship Size and Wealth Attainment," European Journal of Population, Springer;European Association for Population Studies, vol. 35(5), pages 959-986, December.
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Keywords
Distribution of household wealth; inheritance and gift flows; inheritanceand gift taxation;All these keywords.
JEL classification:
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- E24 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - Employment; Unemployment; Wages; Intergenerational Income Distribution; Aggregate Human Capital; Aggregate Labor Productivity
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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