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Aufkommens- und Verteilungswirkungen von Reformalternativen für die Erbschaft- und Schenkungsteuer: Endbericht; Forschungsprojekt im Auftrag der Bundestagsfraktion Bündnis 90/Die Grünen

Author

Listed:
  • Stefan Bach
  • Henriette Houben
  • Ralf Maiterth
  • Richard Ochmann

Abstract

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Suggested Citation

  • Stefan Bach & Henriette Houben & Ralf Maiterth & Richard Ochmann, 2014. "Aufkommens- und Verteilungswirkungen von Reformalternativen für die Erbschaft- und Schenkungsteuer: Endbericht; Forschungsprojekt im Auftrag der Bundestagsfraktion Bündnis 90/Die Grünen," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 83, number pbk83, January.
    • Handle: RePEc:diw:diwpok:pbk83
    Note: 160 p.
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    File URL: https://www.diw.de/documents/publikationen/73/diw_01.c.469541.de/diwkompakt_2014-083.pdf
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    References listed on IDEAS

    as
    1. 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.
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    Cited by:

    1. Tisch, Daria & Schechtl, Manuel, 2023. "The Gender (Tax) Gap in Parental Transfers. Evidence from Administrative Inheritance and Gift Tax Data," SocArXiv kfetw, Center for Open Science.

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