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  1. Zur Ausgestaltung einer effizienzsichernden Erbschaftsteuer
    Author: Kley, Verena
    Published: 2008
    Publisher:  Steuerinst., Nürnberg

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    A 255135
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QL 631
    Series: Schriftenreihe / Steuerinstitut Nürnberg ; Nr. 2008,06
    Subjects: Erbschaftsteuer; Optimale Besteuerung; Theorie; Deutschland
    Scope: III, 48 S., graph. Darst, 21 cm
    Notes:

    Literaturverz. S. 44 - 48
  2. Optimum taxation of inheritances
    Published: June 2008
    Publisher:  CESifo, München

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    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/26364
    RVK Categories: QB 910
    DDC Categories: 330
    Series: Array ; 2319
    Subjects: Erbschaftsteuer; Optimale Besteuerung; Theorie
    Scope: Online-Ressource, 38 S. = 218 KB, Text, graph. Darst.
  3. Erbschaftsteuerreform
    eine halbherzige Lösung
    Author: Brügelmann, Ralph; Fuest, Winfried
    Published: 2008
    Publisher:  Dt. Inst.-Verl., Köln

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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    ISBN: 9783602241316
    RVK Categories: QL 631 ; PP 5349 ; PP 5340 ; QX 000 ; PP 5344 ; QB 910
    Series: IW-Positionen ; 34
    Subjects: Erbschaftsteuer; Steuerreform; Deutschland; Inheritance and transfer tax; Gifts; Gifts; Inheritance and transfer tax
    Scope: 44 S., graph. Darst., 21 cm
    Notes:

    Literaturverz. S. 41 - 43
  4. Optimum taxation of inheritances
    Author: Brunner, Johann K.; Pech, Susanne
    Published: 2008
    Publisher:  Inst. für Volkswirtschaftslehre, Johannes Kepler Univ. Linz, Linz

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 410 (0806)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    RVK Categories: QL 631
    Series: Working paper / Johannes Kepler Universität Linz, Sozial- und Wirtschaftswissenschaftliche Fakultät, Institut für Volkswirtschaftslehre ; 0806
    Subjects: Erbschaftsteuer; Optimale Besteuerung; Theorie
    Scope: 37 Bl., 30 cm
    Notes:

    Literaturverz. Bl. 36 - 37
  5. Parents' desire to make equal inter vivos transfers
    Published: 2008
    Publisher:  CESifo, München

    This study argues that parents have a desire for dividing equally between their children, and that this motive applies to transfers of gifts inter vivos. We suggest that the equal division motive competes with traditional altruism: support to the... more

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    DS 63 (2468)
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    This study argues that parents have a desire for dividing equally between their children, and that this motive applies to transfers of gifts inter vivos. We suggest that the equal division motive competes with traditional altruism: support to the child or the children with greatest needs. When parents are drawn between these two ambitions, the degree of income compensation should be stronger in one-child families and we expect the altruism motive to dominate the equal division desire at low levels of recipients’ income. We find support for both these hypotheses, when analysing Norwegian data for inter vivos transfers behaviour. The data include information about stated attitudes towards transfers among the parents, which also support the equal division motive. -- Inter vivos gifts ; equal divisions altruism ; sibling comparisons

     
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/26513
    Series: Array ; 2468
    Subjects: Eltern; Intergenerationale Übertragung; Kinder; Altruismus; Erbschaftsteuer; Schätzung; Norwegen
    Scope: Online-Ressource (PDF-Datei: 29 S., 271 KB), graph. Darst.
  6. Optimum taxation of inheritances
    Author: Brunner, Johann K.; Pech, Susanne
    Published: 2008
    Publisher:  Univ., Dep. of Economics, Linz

    Inheritances create a second distinguishing characteristic of individuals, in addition to earning abilities. We incorporate this fact into an optimum income taxation model with bequests motivated by joy of giving, and show that a tax on inherited... more

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    Inheritances create a second distinguishing characteristic of individuals, in addition to earning abilities. We incorporate this fact into an optimum income taxation model with bequests motivated by joy of giving, and show that a tax on inherited wealth is equivalent to a tax on expenditures, i. e. to a uniform tax on consumption plus bequests. These taxes have a positive effect on intertemporal welfare of the inheriting and future generations if, on average, high-able individuals inherit more wealth than low-able. Welfare of the bequeathing generation is affected negatively by an inheritance tax but not by an expenditure tax. -- optimum taxation ; inheritance taxation

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/73589
    RVK Categories: QL 631
    Edition: Revised version May 2010
    Series: Working paper / Department of Economics, Johannes Kepler University of Linz ; 0806
    Subjects: Erbschaftsteuer; Optimale Besteuerung; Theorie
    Scope: Online-Ressource (34 S.)
  7. Erbschaftsteuerreform
    eine halbherzige Lösung
    Author: Brügelmann, Ralph; Fuest, Winfried
    Published: 2008
    Publisher:  Dt. Inst.-Verl., Köln

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    ISBN: 9783602241316
    RVK Categories: QL 631 ; PP 5349 ; PP 5340 ; QX 000 ; PP 5344 ; QB 910
    Series: IW-Positionen ; 34
    Subjects: Erbschaftsteuer; Steuerreform; Deutschland; Inheritance and transfer tax; Gifts; Gifts; Inheritance and transfer tax
    Scope: 44 S., graph. Darst., 21 cm
    Notes:

    Literaturverz. S. 41 - 43
  8. Wirtschaftliche und gesellschaftliche Bedeutung von Familienunternehmen
    Author: Schröder, Michael; Westerheide, Peter
    Published: 2008
    Publisher:  ZEW, Mannheim

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DSM 30
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    Universitätsbibliothek Mannheim
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    Volltext (kostenfrei)
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/110506
    RVK Categories: QP 310 ; QP 440
    Series: ZEW Gutachten / Forschungsberichte ; 2008
    Subjects: Familienunternehmen; Corporate Social Responsibility; Unternehmensfinanzierung; Unternehmensnachfolge; Unternehmensbesteuerung; Steuerreform; Erbschaftsteuer; Wirkungsanalyse; Deutschland; Familienbetrieb; Unternehmernachfolge; Soziale Verantwortung; Wirtschaftliche Lage
    Scope: Online-Ressource