The Taxation of Capitalistic Bequests

Name: The Taxation of Capitalistic Bequests
Author: Verena Kley

Specificaties

Paperback, 121 blz. | Engels

Gabler Verlag | 2012e druk, 2011

ISBN13: 9783834933744

Rubricering

Juridisch :

Gabler Verlag 2012e druk, 2011 9783834933744

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Samenvatting

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.

Specificaties

ISBN13:9783834933744

Taal:Engels

Bindwijze:paperback

Aantal pagina's:121

Uitgever:Gabler Verlag

Druk:2012

Hoofdrubriek:Financieel management

Inhoudsopgave

Optimal Wealth Transfer Taxation: A Review of Existing Literature<br>
Normative and Political-Economic Aspects of Taxing Capitalistic Bequests<br>
Wealth Transfer Transaction in Practice: A Descriptive Analysis<br>
Wealth Transfer Taxation in the OECD Countries<br>