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Eine ökonomische Analyse der Erbschaftsteuerreform

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  • Hentze Tobias

    (Institut der deutschen Wirtschaft Köln e. V., Konrad-Adenauer-Ufer 21, 50668 Köln, Tel.: (0221) 4981 748, E-Mail:)

Abstract

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Suggested Citation

  • Hentze Tobias, 2016. "Eine ökonomische Analyse der Erbschaftsteuerreform," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 65(1), pages 001-021, May.
    • Handle: RePEc:lus:zwipol:v:65:y:2016:i:1:p:001-021:n:6
    DOI: 10.1515/zfwp-2016-0006
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    References listed on IDEAS

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    1. Hentze, Tobias, 2015. "Die Bedürfnisprüfung als Bestandteil des Gesetzentwurfs zur Reform des Erbschaft- und Schenkungssteuergesetzes," IW policy papers 22/2015, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
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      More about this item

      Keywords

      Inheritance Tax; Tax Policy; Business Valuation;
      All these keywords.

      JEL classification:

      • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
      • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
      • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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