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Aufkommen von Erbschaftssteuern - Modellrechnung exemplarischer Tarife

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  • Stefan Humer

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  • 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.
    • Handle: RePEc:clr:wugarc:y:2014v:40i:1p:151
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    References listed on IDEAS

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    1. Henriette Houben & Ralf Maiterth, 2013. "Erbschaftsteuer als "Reichenbesteuerung" mit Aufkommenspotential?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 147-175.
    2. Stefan Humer & Mathias Moser & Matthias Schnetzer & Michael Ertl & Atila Kilic, 2014. "Einkommensverteilung in Österreich," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 125, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    3. repec:clr:wugarc:y:2013:v:39i:3p:343 is not listed on IDEAS
    4. Pirmin Fessler & Martin Schürz, 2013. "Reich bleiben in Österreich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 39(3), pages 343-360.
    5. Atkinson, A B, 2008. "The Changing Distribution of Earnings in OECD Countries," OUP Catalogue, Oxford University Press, number 9780199532438.
    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.
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    Cited by:

    1. Stefan Jestl, 2021. "Inheritance tax regimes: a comparison," Public Sector Economics, Institute of Public Finance, vol. 45(3), pages 363-385.
    2. Stefan Jestl, 2018. "Inheritance tax regimes," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 176, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    3. Pirmin Fessler & Peter Lindner & Martin Schürz, 2016. "In focus: Eurosystem Household Finance and Consumption Survey 2014 – first results for Austria (second wave)," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 2, pages 34-95.
    4. Klaus Grünberger & Judith Derndorfer & Matthias Schnetzer, 2024. "Erbschaften in Österreich: eine Modellschätzung intergenerationeller Vermögenstransfers bis 2050," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 50(1), pages 21-41.
    5. Kai Biehl & Franziska Disslbacher & Michael Ertl & Georg Feigl & Julia Hofmann & Pia Kranawetter & Markus Marterbauer & Michael Mesch & Reinhold Russinger & Matthias Schnetzer & Tobias Schweitzer & Th, 2019. "Neue Legislaturperiode: Weichen für wohlstandsorientierte Budgetpolitik stellen," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 45(4), pages 459-470.

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