The Taxation of Capitalistic Bequests

Authors: Kley, Verena

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eBook $59.99
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  • ISBN 978-3-8349-7136-4
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Softcover $79.99
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About this book

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.

About the authors

Dr. Verena Kley earned her doctoral degree from the Karlsruhe Institute of Technology (KIT) – University of the State of Baden-Wuerttemberg and National Research Center of the Helmholtz Association – under the supervision of Prof. Dr. Berthold U. Wigger. She works as executive assistant to the CFO in a leading DAX company.

Table of contents (6 chapters)

  • Introduction

    Kley, Verena

    Pages 1-9

  • Optimal wealth transfer taxation: a review of existing literature

    Kley, Verena

    Pages 11-41

  • Normative aspects of taxing capitalistic bequests

    Kley, Verena

    Pages 43-66

  • Political-economic aspects of taxing capitalistic bequests

    Kley, Verena

    Pages 67-96

  • Wealth transfer taxation in practice: a descriptive analysis

    Kley, Verena

    Pages 97-108

Buy this book

eBook $59.99
price for USA (gross)
  • ISBN 978-3-8349-7136-4
  • Digitally watermarked, DRM-free
  • Included format: PDF
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $79.99
price for USA
  • ISBN 978-3-8349-3374-4
  • Free shipping for individuals worldwide
  • Usually dispatched within 3 to 5 business days.
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Bibliographic Information

Bibliographic Information
Book Title
The Taxation of Capitalistic Bequests
Authors
Copyright
2012
Publisher
Gabler Verlag
Copyright Holder
Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden
eBook ISBN
978-3-8349-7136-4
DOI
10.1007/978-3-8349-7136-4
Softcover ISBN
978-3-8349-3374-4
Edition Number
1
Number of Pages
XIV, 121
Number of Illustrations and Tables
14 b/w illustrations
Topics