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The inheritance and gift tax in Germany: Reform potentials for tax revenue, efficiency and distribution

The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public revenues if needed, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany, according to the OECD. The purpose of this paper is therefore to shed...

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Main Authors: Martin Beznoska, Tobias Hentze, Maximilian Stockhausen
格式: Artigo
語言:Inglês
出版: Institute of Public Finance 2020-09-01
叢編:Public Sector Economics
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在線閱讀: http://www.pse-journal.hr/upload/files/pse/2020/3/beznoska.pdf
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