| 书目名称 | The Taxation of Capitalistic Bequests |
| 编辑 | Verena Kley |
| 视频video | http://file.papertrans.cn/921/920944/920944.mp4 |
| 图书封面 |  |
| 描述 | The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical findings, bequests of these individuals generate almost the entire revenues from wealth transfer taxation. Due to this, their specific preferences prove to be decisive for the optimal taxation of bequests. The author analyzes normative as well as positive implications for optimal wealth transfer taxation, accounting for a ‚capitalist spirit’ – traditionally associated with the upper tail of the wealth distribution. |
| 出版日期 | Book 2012 |
| 关键词 | Behavioral Economics; Inheritance and Trust Management; OECD Countries; Optimal Wealth Transfer Taxatio |
| 版次 | 1 |
| doi | https://doi.org/10.1007/978-3-8349-7136-4 |
| isbn_softcover | 978-3-8349-3374-4 |
| isbn_ebook | 978-3-8349-7136-4 |
| copyright | Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2012 |
|Archiver|手机版|小黑屋|
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