Logo - springer
Slogan - springer

Springer Gabler - Steuern & Recht | The Taxation of Capitalistic Bequests

The Taxation of Capitalistic Bequests

Kley, Verena

2012, XIV, 121p. 14 illus..

Available Formats:
eBook
Information

Springer eBooks may be purchased by end-customers only and are sold without copy protection (DRM free). Instead, all eBooks include personalized watermarks. This means you can read the Springer eBooks across numerous devices such as Laptops, eReaders, and tablets.

You can pay for Springer eBooks with Visa, Mastercard, American Express or Paypal.

After the purchase you can directly download the eBook file or read it online in our Springer eBook Reader. Furthermore your eBook will be stored in your MySpringer account. So you can always re-download your eBooks.

 
$49.95

(net) price for USA

ISBN 978-3-8349-7136-4

digitally watermarked, no DRM

Included Format: PDF

download immediately after purchase


learn more about Springer eBooks

add to marked items

Softcover
Information

Softcover (also known as softback) version.

You can pay for Springer Books with Visa, Mastercard, American Express or Paypal.

Standard shipping is free of charge for individual customers.

 
$69.95

(net) price for USA

ISBN 978-3-8349-3374-4

free shipping for individuals worldwide

usually dispatched within 3 to 5 business days


add to marked items

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.

Content Level » Research

Keywords » Behavioral Economics - Inheritance and Trust Management - OECD Countries - Optimal Wealth Transfer Taxation - Political Economics

Related subjects » Finanzdienstleistungen - Steuern & Recht

Table of contents 

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

Popular Content within this publication 

 

Articles

Read this Book on Springerlink

Services for this book

New Book Alert

Get alerted on new Springer publications in the subject area of Business Taxation.