rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    non sort: The
    title: Taxation of Capitalistic Bequests
  name:
    name part: Kley, Verena.
    role:
      role term: creator
    role:
      role term: author.
  name:
    name part: SpringerLink (Online service)
  type of resource: text
  origin info:
    place:
      place term: gw
    date issued: 2012
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: electronic
    form: electronic resource
    reformatting quality: access
    form: remote
    extent: XIV, 121 p. 14 illus. online resource.
  abstract: 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.
  note: by Verena Kley.
  subject:
    topic: Business
  subject:
    topic: Tax accounting
  subject:
    topic: Tax laws
  subject:
    topic: Finance
  subject:
    topic: Business and Management
  subject:
    topic: Business Taxation/Tax Law
  subject:
    topic: Finance, general
  classification: HF5681.T3
  classification: 658.153
  classification: 336.2
  related item:
    title info:
      title: Springer eBooks
  identifier: 9783834971364
  identifier: http://dx.doi.org/10.1007/978-3-8349-7136-4
  record info:
    record creation date: 111012
    record change date: 20151204155609.0
    record identifier: 978-3-8349-7136-4