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The Taxation of Capitalistic Bequests [electronic resource] / by Verena Kley.

By: Contributor(s): Material type: TextTextPublisher: Wiesbaden : Gabler Verlag : Imprint: Gabler Verlag, 2012Edition: 1st ed. 2012Description: XIV, 121 p. 14 illus. online resourceContent type:
  • text
Media type:
  • computer
Carrier type:
  • online resource
ISBN:
  • 9783834971364
Subject(s): Additional physical formats: Printed edition:: No titleDDC classification:
  • 658.153
  • 336.2
LOC classification:
  • HF5681.T3
Online resources: In: Springer Nature eBookSummary: 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.
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Item type Home library Collection Call number Status Date due Barcode Item holds
E-Book E-Book Biblioteca Digital Colección SPRINGER 658.153 (Browse shelf(Opens below)) Not For Loan
Total holds: 0

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.

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