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...
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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 کاملThe Effect of on tax professionals ' perception of tax complexity on tax compliance behavior
Today, the role of tax professionals has become an important issue in tax policy due to more complex and ambiguous tax laws. For this reason, the study of the activities of tax professionals is important for two reasons. Firstly, Taxpayers use the services of tax professionals to meet their tax obligations. Secondly, tax professionals, more than taxpayers, experience the issue of tax complexity...
متن کاملHale on some Arguments for the Necessity of Necessity
Hale (1999) presents an argument from McFetridge (1990) for his conclusion, and states (1999, p. 32) that there is an obvious objection. His paper aims to supplement McFetridge’s argument to meet that objection. He concludes that this establishes the necessity of necessity. Below are two independent complaints against Hale. The first is directed against McFetridge’s argument. It is independent ...
متن کاملvalue added tax and tax evasion
The phenomenon of tax evasion has been always one of the most major issues among economists due to it's devastating effects on the economy and the process of economic development. Many scholars have always sought to provide solutions to reduce and limit tax evasion. The introduction of the VAT system can be seen as a milestone in the area of economic transparency and tax evasion, which refers t...
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ژورنال
عنوان ژورنال: The Japanese Journal of Real Estate Sciences
سال: 2010
ISSN: 0911-3576,2185-9531
DOI: 10.5736/jares.23.4_90