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Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU

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  • Copenhagen Economics

Abstract

The objective of this external study is to provide more information about the extent of cross-border inheritance tax problems

Suggested Citation

  • Copenhagen Economics, 2010. "Study on Inheritance Taxes in EU Member States and Possible Mechanisms to Resolve Problems of Double Inheritance Taxation in the EU," Taxation Studies 0034, Directorate General Taxation and Customs Union, European Commission, revised Apr 2011.
    • Handle: RePEc:tax:taxstu:0034
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/inheritance_taxes_report_2010_08_26_en.pdf
    File Function: final version, 2010
    Download Restriction: no
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    References listed on IDEAS

    as
    1. European Commission, 2013. "Taxation trends in the European Union: 2013 edition," Taxation trends 2013, Directorate General Taxation and Customs Union, European Commission.
    2. European Commission, 2009. "Taxation trends in the European Union: 2009 edition," Taxation trends 2009, Directorate General Taxation and Customs Union, European Commission.
    3. European Commission, 2011. "Taxation trends in the European Union: 2011 edition," Taxation trends 2011, Directorate General Taxation and Customs Union, European Commission.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Franke, Benedikt & Simons, Dirk & Voeller, Dennis, 2014. "How do employment tax credits work? An analysis of the German inheritance tax," arqus Discussion Papers in Quantitative Tax Research 177, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Margit Schratzenstaller, 2013. "Vermögensbezogene Steuern. Ansatzpunkte, internationaler Vergleich und Optionen für Deutschland," WIFO Studies, WIFO, number 47219, Juni.
    3. Benedikt Franke & Dirk Simons & Dennis Voeller, 2016. "Who benefits from the preferential treatment of business property under the German inheritance tax?," Journal of Business Economics, Springer, vol. 86(9), pages 997-1041, December.

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    More about this item

    Keywords

    European Union; taxation; inheritance tax;
    All these keywords.

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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