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Die Erbschaftsteuer – Bestandteil eines optimalen Steuersystems?

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  • Brunner Johann K.

    (Institut für Volkswirtschaftslehre, Johannes Kepler Universität Linz)

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  • Brunner Johann K., 2014. "Die Erbschaftsteuer – Bestandteil eines optimalen Steuersystems?," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(3), pages 199-218, October.
    • Handle: RePEc:bpj:pewipo:v:15:y:2014:i:3:p:199-218:n:5
    DOI: 10.1515/pwp-2014-0019
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    2. Corneo Giacomo, 2018. "Ein Staatsfonds, der eine soziale Dividende finanziert," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 19(2), pages 94-109, July.
    3. Bierbrauer Felix J., 2016. "Effizienz oder Gerechtigkeit?," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(1), pages 2-24, April.
    4. 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.
    5. Paqué Karl-Heinz, 2014. "Der Historizismus des Jakobiners," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(3), pages 271-287, October.
    6. Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.
    7. Angela Köppl & Margit Schratzenstaller, 2015. "Das österreichische Abgabensystem – Reformperspektiven," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(2), pages 127-135, February.
    8. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.
    9. 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.
    10. Felix Bierbrauer, 2016. "Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_03, Max Planck Institute for Research on Collective Goods.
    11. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    12. Anita Tiefensee & Christian Westermeier, 2016. "Intergenerational Transfers and Wealth in the Euro-Area: The Relevance of Inheritances and Gifts in Absolute and Relative Terms," Discussion Papers of DIW Berlin 1556, DIW Berlin, German Institute for Economic Research.
    13. Stefan Jestl, 2021. "Inheritance tax regimes: a comparison," Public Sector Economics, Institute of Public Finance, vol. 45(3), pages 363-385.

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