The Inheritance and Gift Tax in Germany - Reform Potentials for Tax Revenue, Efficiency and Distribution
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- Martin Beznoska & Tobias Hentze & Maximilian Stockhausen, 2020. "The inheritance and gift tax in Germany: Reform potentials for tax revenue, efficiency and distribution," Public Sector Economics, Institute of Public Finance, vol. 44(3), pages 385-417.
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Cited by:
- Martin Beznoska & Tobias Hentze & Maximilian Stockhausen, 2020.
"The inheritance and gift tax in Germany: Reform potentials for tax revenue, efficiency and distribution,"
Public Sector Economics, Institute of Public Finance, vol. 44(3), pages 385-417.
- Beznoska, Martin & Hentze, Tobias & Stockhausen, Maximilian, 2020. "The Inheritance and Gift Tax in Germany - Reform Potentials for Tax Revenue, Efficiency and Distribution," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224552, Verein für Socialpolitik / German Economic Association.
- Stefan Jestl, 2021. "Inheritance tax regimes: a comparison," Public Sector Economics, Institute of Public Finance, vol. 45(3), pages 363-385.
- Berenice Anne Neumann & Niklas Scheuer, 2024. "The Impact of Bequest Taxation on Wealth Inequality - Theory and Evidence," Research Papers in Economics 2024-05, University of Trier, Department of Economics.
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More about this item
Keywords
Inheritance taxation; wealth distribution; redistribution; inequality; labour supply;All these keywords.
JEL classification:
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2020-11-23 (Accounting and Auditing)
- NEP-EUR-2020-11-23 (Microeconomic European Issues)
- NEP-PBE-2020-11-23 (Public Economics)
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