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Perspektiven der Vermögensbesteuerung in Deutschland

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  • Bach, Stefan
  • Bartholmai, Bernd

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  • Bach, Stefan & Bartholmai, Bernd, 2002. "Perspektiven der Vermögensbesteuerung in Deutschland," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 82, number 82, December.
    • Handle: RePEc:zbw:hbsedi:82
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    File URL: https://www.econstor.eu/bitstream/10419/116329/1/edition_hbs_082.pdf
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    References listed on IDEAS

    as
    1. Sinn, Hans-Werner, 1997. "Germany in tax competition [Deutschland im steuerwettbewerb]," Munich Reprints in Economics 19852, University of Munich, Department of Economics.
    2. Martin Browning & Annamaria Lusardi, 1996. "Household Saving: Micro Theories and Micro Facts," Journal of Economic Literature, American Economic Association, vol. 34(4), pages 1797-1855, December.
    3. Bernheim, B. Douglas, 2002. "Taxation and saving," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 18, pages 1173-1249, Elsevier.
    4. Sijbren Cnossen, 1999. "Taxing Capital Income in the Nordic Countries: A Model for the European Union?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 56(1), pages 18-50, March.
    5. Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
    6. Stefan Bach & Bernd Bartholmai, 1996. "Zur Neuregelung von Vermögen- und Erbschaftsteuer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 63(30), pages 497-506.
    7. C. Y. Horioka & H. Fujisaki & W. Watanabe & T. Kouno, 2000. "Are Americans More Altruistic than the Japanese? A U.S.-Japan Comparison of Saving and Bequest Motives," International Economic Journal, Taylor & Francis Journals, vol. 14(1), pages 1-31.
    8. Horioka, C.Y. & Fujisaki, H. & Watanabe, W. & Kouno, T., 2000. "Are Americans more Altruistic than the Japanese Comparison of Saving and Bequest Motives," ISER Discussion Paper 0487, Institute of Social and Economic Research, Osaka University.
    9. Schüssler, Reinhard & Lang, Oliver & Buslei, Hermann, 2000. "Wohlstandsverteilung in Deutschland 1978-1993," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 34, number 34, March.
    10. Stefan Bach & Bernd Bartholmai, 2001. "Reform der Erbschaftsteuer notwendig: Immobilien sachgerecht bewerten, Mehrbelastungen begrenzen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 68(22), pages 327-336.
    11. Sandmo, Agnar, 1985. "The effects of taxation on savings and risk taking," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 5, pages 265-311, Elsevier.
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    Cited by:

    1. Richard Hauser & Holger Stein, 2004. "Inequality of the Distribution of Personal Wealth in Germany 1973-1998," Microeconomics 0401005, University Library of Munich, Germany.
    2. Henriette Houben & Ralf Maiterth, 2011. "Erbschaftsteuer und Erbschaftsteuerreform in Deutschland: eine Bestandsaufnahme," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 161-188.
    3. Jörg Paetzold & Markus Tiefenbacher, 2018. "Distributional and revenue effects of a tax shift from labor to property," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1215-1251, October.

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