The Taxation of Capitalistic Bequests

(Autor)

Buch | Softcover
XIV, 121 Seiten
2011 | 2012
Betriebswirtschaftlicher Verlag Gabler
978-3-8349-3374-4 (ISBN)
53,49 inkl. MwSt
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.

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.

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

Erscheint lt. Verlag 20.10.2011
Reihe/Serie Gabler Research
Zusatzinfo XIV, 121 p. 14 illus.
Verlagsort Wiesbaden
Sprache englisch
Maße 148 x 210 mm
Gewicht 210 g
Themenwelt Recht / Steuern Steuern / Steuerrecht
Wirtschaft Betriebswirtschaft / Management Finanzierung
Wirtschaft Volkswirtschaftslehre Wirtschaftspolitik
Schlagworte Behavioral Economics • Inheritance and Trust Management • OECD Countries • Optimal Wealth Transfer Taxation • political economics • Steuer (Abgabe) • Vermächtnis
ISBN-10 3-8349-3374-0 / 3834933740
ISBN-13 978-3-8349-3374-4 / 9783834933744
Zustand Neuware
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