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Displaying results 1 to 7 of 7.

  1. Charitable bequests and taxes on inheritances and estates
    aggregate evidence from across states and time
    Author: Bakija, Jon M.; Gale, William G.; Slemrod, Joel
    Published: 2003
    Publisher:  NBER, Cambridge, Mass.

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (9661)
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
    Signature:
    82/766 B-9661
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 9661
    Subjects: Erbschaftsteuer; Erbe; USA; Wohltätigkeit; Gifts; Inheritance and transfer tax; Taxation
    Scope: 11 S
    Notes:

    Internetausg.: papers.nber.org/papers/w9661.pdf - lizenzpflichtig
  2. Inter-asset differences in effective estate tax burdens
    Author: Poterba, James M.; Weisbenner, Scott J.
    Published: 2003
    Publisher:  NBER, Cambridge, Mass.

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (9456)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 9456
    Subjects: Erbschaftsteuer; Vermögen; Bewertung; USA; Inheritance and transfer tax
    Scope: 12 S
    Notes:

    Internetausg.: papers.nber.org/papers/w9456.pdf - lizenzpflichtig
  3. Wealth's fair measure
    the reform of inheritance tax
    Author: Patrick, Ruth; Jacobs, Michael
    Published: 2003
    Publisher:  Fabian Society, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    C 239752
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    ISBN: 0716330571
    Series: Policy report / Fabian Society ; 57
    Subjects: Erbschaftsteuer; Reform; Großbritannien; Inheritance and transfer tax
    Scope: XVI, 68 S, 25cm
    Notes:

    Includes bibliographical references
  4. Optimal nonlinear income and inheritance taxation in an infinite horizon model with quasi-linear preference
    Published: Sept. 2003
    Publisher:  Inst. of Social and Economic Research, Osaka

    This paper analyzes optimal nonlinear income and inheritance taxation by incorporating two types of models that were developed independently in the public finance literature: an infinite horizon representative agent model such as Judd (1995), Chamley... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 371 (595)
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    This paper analyzes optimal nonlinear income and inheritance taxation by incorporating two types of models that were developed independently in the public finance literature: an infinite horizon representative agent model such as Judd (1995), Chamley (1986) and Lucas (1992), and asymmetric information model analyzed by Mirrlees (1971) and Stiglitz (1982). In this paper, by using an infinite horizon model with heterogenous agents and quasi-linear preference under an asymmetric information environment we characterize optimal income and inheritance taxation. This paper shows that, contrary to the general perception that inheritance taxation should be progressive to some extent, the expected tax liability of those who have a higher level of assets is lower than the expected tax liability of those who have a lower level of assets. Thus, the optimal inheritance tax is regressive. -- Capital income taxation ; heterogenous agents ; redistribution ; inheritance taxation

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/92771
    Edition: [Elektronische Ressource]
    Series: Discussion paper / the Institute of Social and Economic Research, Osaka University ; 595
    Subjects: Optimale Besteuerung; Einkommensteuer; Erbschaftsteuer; Asymmetrische Information; Theorie
    Scope: Online-Ressource, 12 p., text
  5. Essays on the estate tax
    Author: Brunetti, Michael John
    Published: 2003

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    B 348466
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    Source: Union catalogues
    Language: English
    Media type: Dissertation
    Format: Print
    Subjects: Erbschaftsteuer; Grundsteuer; Steuerwirkung; Familienunternehmen; Unternehmensverkauf; USA; Steuerwirkung; Erbschaftsteuer; Fundraising; Erbe; Elastizität; Schätzung; San Francisco (Calif.)
    Scope: 2, 94 S., graph. Darst.
    Notes:

    Kopie, ersch. im Verl. UMI, Ann Arbor, Mich. - Enth. 2 Beitr

    Zugl.: Berkeley, Calif., Univ. of California, Diss., 2003
  6. Inter-asset differences in effective estate tax burdens
    Published: Feb. 2003
    Publisher:  Massachusetts Inst. for Techn., Dep. of Economics, Cambridge, MA

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1197 (03.08)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Working paper series / Massachusetts Institute of Technology, Department of Economics ; 03,08
    Subjects: Erbschaftsteuer; Vermögen; Bewertung; USA
    Scope: Online-Ressource, 12 p., text
  7. Wealth transfer taxation
    a survey
    Author: Cremer, Helmuth; Pestieau, Pierre
    Published: 2003
    Publisher:  Univ., Center for Economic Studies [u.a.], Munich

    The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey... more

    Location:
    Staats- und Universitätsbibliothek Bremen
    Signature:
    bc 1391-1061
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Signature:
    1 : Z 104.53:1061
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 624 (1061)
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    S32-1061 a
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    S32-1061 b
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    The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design closely depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; 1061
    Subjects: Erbschaftsteuer; Optimale Besteuerung; Theorie
    Scope: 47 S, graph. Darst
    Notes:

    Literaturverz. S. 41 - 47