The Taxation of Capitalistic Bequests - Verena Kley - Libros - Springer Fachmedien Wiesbaden - 9783834933744 - 7 de octubre de 2011
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Verena Kley
The Taxation of Capitalistic Bequests 2012 edition

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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.

121 pages, 14 black & white illustrations, 13 black & white tables, biography

Medios de comunicación Libros     Paperback Book   (Libro con tapa blanda y lomo encolado)
Publicado 7 de octubre de 2011
ISBN13 9783834933744
Editores Springer Fachmedien Wiesbaden
Páginas 121
Dimensiones 148 × 210 × 7 mm   ·   181 g
Lengua Inglés   Alemán  

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