Inheritance Tax Revenue Low Despite Surge in Inheritances

DIW Weekly Report 4/5 / 2016, S. 41-48

Stefan Bach, Andreas Thiemann

get_appBeitrag (PDF  168 KB)

Themen: Unternehmen, Steuern



JEL-Classification: D31;E24;H24
Keywords: Distribution of household wealth, inheritance and gift flows, inheritanceand gift taxation
Frei zugängliche Version: (econstor)
http://hdl.handle.net/10419/126169