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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.
    • 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. 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.
    2. Sinn, Hans-Werner, 1997. "Germany in tax competition [Deutschland im steuerwettbewerb]," Munich Reprints in Economics 19852, University of Munich, Department of Economics.
    3. 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.
    4. 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, June.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. Sinn, Hans-Werner, 1997. "Deutschland im Steuerwettbewerb," Munich Reprints in Economics 19833, University of Munich, Department of Economics.
    10. 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.
    11. 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. 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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