Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

In dit boek geeft de auteur zijn commentaar op de Vlaamse erfbelasting, de opvolger van de vroegere Successierechten, volgens de nieuwe artikelen van de Vlaamse Codex Fiscaliteit. Daarna volgt het internationale deel, met o.m. de Europeserechtspraak terzake

Inheritance and succession --- Successions et héritages --- Inheritance and transfer tax --- Impôts --- E-books --- Belgique

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Double taxation --- Taxation --- Treaties. --- Law and legislation. --- Tax laws --- Tax legislation --- Tax regulations --- Double taxation conventions --- Gifts --- Income tax --- Inheritance and transfer tax --- Tax treaties --- Law

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

Research on Economic Inequality, volume 26, primarily contains papers presented at the 8th Society for the Study of Economic Inequality (ECINEQ) meeting. The papers cover such topics as the effect of inheritance taxation on the "pre-distribution" of income, and tax progressivity under alternative inequality definitions. Other papers address the evolution of wealth inequality (Piketty's "r-g"), the decomposition of the determinants of wage bi-polarization, a multidimensional analysis of food insecurity in Israel, and the "paradox of progress" (educational) in Latin America. Three papers address the intergenerational transmission of inequality, two of which focus on Europe and one which considers a wide variety of countries. The final two papers explore inequality (mis) perceptions and the influence of the political structure on stated inequality preferences.

Income distribution --- Taxation --- Intergenerational relations --- Intergenerational relationships --- Relations, Intergenerational --- Relationships, Intergenerational --- Interpersonal relations --- Inheritance and transfer tax --- Wealth --- Equality --- Comparative economics --- Comparative economic systems --- Economics, Comparative --- Economic policy --- Economics --- Egalitarianism --- Inequality --- Social equality --- Social inequality --- Political science --- Sociology --- Democracy --- Liberty --- Affluence --- Distribution of wealth --- Fortunes --- Riches --- Business --- Finance --- Capital --- Money --- Property --- Well-being --- Death-duties --- Estate tax --- Estates (Law) --- Inheritance tax --- Legacies, Taxation of --- Succession taxes --- Taxable transfers --- Taxation of legacies --- Transfer tax --- Distribution of income --- Income inequality --- Inequality of income --- Distribution (Economic theory) --- Disposable income --- E-books --- Income distribution. --- Inheritance and transfer tax. --- Wealth. --- Equality. --- Comparative economics. --- Business & Economics --- Economics, finance, business & management. --- General.

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

International law --- Tax law --- Economic law --- Double taxation --- Carbon taxes. --- Carbon tax --- Environmental impact charges --- Emissions trading --- Double taxation conventions --- Gifts --- Income tax --- Inheritance and transfer tax --- Tax treaties --- Taxation

Choose an application

• Reference Manager
• EndNote
• RefWorks (Direct export to RefWorks)

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.

Business enterprises -- Taxation. --- Capital levy. --- Taxation. --- Commerce --- Political Science --- Law, Politics & Government --- Business & Economics --- Accounting --- Public Finance --- Inheritance and transfer tax. --- Inheritance and succession --- Family corporations --- Economic aspects. --- Bequests --- Descent and distribution --- Descents --- Hereditary succession --- Intestacy --- Intestate succession --- Law of succession --- Succession, Intestate --- Death-duties --- Estate tax --- Estates (Law) --- Inheritance tax --- Legacies, Taxation of --- Succession taxes --- Taxable transfers --- Taxation of legacies --- Transfer tax --- Law and legislation --- Taxation --- Business. --- Tax accounting. --- Tax laws. --- Finance. --- Business and Management. --- Business Taxation/Tax Law. --- Finance, general. --- Close corporations --- Corporation law --- Family-owned business enterprises --- Real property --- Universal succession --- Trusts and trustees --- Funding --- Funds --- Economics --- Currency question --- Finance, Public --- Tax laws --- Tax legislation --- Tax regulations --- Law