Inheritance tax regimes: a comparison

Antilegalistic Approaches to Resolving Disputes Between Governments: A Comparison of the International Tax and Trade Regimes

Voting between Tax Regimes to Fund a Public Good

We study experimentally how taxpayers choose between an income tax and a commodity tax to fund a public good. We find that voters support the income-tax regime, although they would earn higher payoffs in the alternative commodity-tax regime. We discuss and evaluate empirically alternative behavioral accounts to explain voting behavior. We find that inequality aversion and efficiency concerns ma...

Cooperatives’ Tax Regimes, Political Orientation of Governments and Rent Seeking

The paper focuses on the strict relation between the continuous changes of the diversified tax regimes of the various types of cooperatives and the political composition of the governments succeeding each other in Italy from the after war period to the present. It emerged that the different types of cooperatives prevailing in the leftwing League of Cooperatives or in the Confederation of Italia...

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...

Fair 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...