The Taxation of Capitalistic Bequests

• Main Author: Kley, Verena (Author)
• Corporate Author: SpringerLink (Online service)
• Format: Electronic eBook
• Language: English
• Published: Wiesbaden : Gabler Verlag, 2012.
• Subjects: Business.; Tax accounting.; Tax laws.; Finance.; Business and Management.; Business Taxation/Tax Law.; Finance, general.

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 find...