Fair inheritance taxation in the presence of tax planning
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- Wrede, Matthias, 2014. "Fair inheritance taxation in the presence of tax planning," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 51(C), pages 12-18.
- Wrede, Matthias, 2013. "Fair Inheritance Taxation in the Presence of Tax Planning," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79731, Verein für Socialpolitik / German Economic Association.
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Citations
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Cited by:
- James R. Hines & Niklas Potrafke & Marina Riem & Christoph Schinke, 2019.
"Inter vivos transfers of ownership in family firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 225-256, April.
- James R Hines Jr & Niklas Potrafke & Marina Riem & Christoph Schinke, 2015. "Inter vivos transfers of ownership in family firms," Working Papers 1523, Oxford University Centre for Business Taxation.
- Potrafke, Niklas & Hines, James R. & Riem, Marina & Schinke, Christoph, 2016. "Inter vivos transfers of ownership in family firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145521, Verein für Socialpolitik / German Economic Association.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," NBER Working Papers 22301, National Bureau of Economic Research, Inc.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," CESifo Working Paper Series 5923, CESifo.
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More about this item
Keywords
tax planning; inheritance tax; fair taxation; warm glow of giving;All these keywords.
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2013-04-20 (Accounting and Auditing)
- NEP-PBE-2013-04-20 (Public Economics)
- NEP-PUB-2013-04-20 (Public Finance)
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