منابع مشابه
Inheritance tax planning at the end of life
There is an ongoing debate about whether inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper, we follow Kopczuk (2007) and study people’s planning response to the onset of terminal illness. An ex...
متن کاملFair Inheritance Taxation in the Presence of Tax Planning
This paper presents an analysis of the extent to which tax planning affects the level of the inheritance tax rate that is perceived to be fair. In a factorial survey conducted in Germany, tax planning was found to increase the fair tax rate by approximately 4 percentage points. The fair tax rate is determined by not only the size of the bequest, the relationship of the heir to the bequeather, a...
متن کاملPiracy and Innovation: Does Piracy Restore Competition?
One of the main issues usually associated with piracy is that it hinders innovation. As this leads to smaller profits, firms have no incentive to innovate. In this article, we show that even if piracy is usually seen as innovation “killer” it may, on the contrary, increase innovation: piracy places firms in a highly competitive environment and pushes them to innovate continuously in order to ma...
متن کاملPiracy Revisited
According to the Software and Information Industry Association (SIIA), the worldwide revenue of business-based PC applications was $21.6 billion in 1999, but global revenue losses due to piracy in the business application software market were calculated at $12 billion. These statistics drew attention not only because the losses attributed to piracy go beyond more than 50% of revenues, but also ...
متن کاملDigital Piracy: Neutralising Piracy on the Digital Waves
Rates of digital piracy, defined by Gopal, et al. (2004: 3) as ‘the illegal act of copying digital goods for any reason other than backup, without permission from or compensation to the copyright holder’, appear to be rising despite increasingly stringent methods employed by both legislators and the industries affected to curtail it. The harm it causes the industries is also increasing; affecti...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: The Bulletin of the National Tax Association
سال: 1925
ISSN: 2327-8706,2327-9508
DOI: 10.1086/bullnattax41785772