Inheritance Tax Revenue Low Despite Surge in Inheritances

Stefan Bach () and Andreas Thiemann ()

DIW Economic Bulletin, 2016, vol. 6, issue 4/5, 41-48

Keywords: Distribution of household wealth; inheritance and gift flows; inheritanceand gift taxation (search for similar items in EconPapers)
JEL-codes: D31 E24 H24 (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (10)

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