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...
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Abstraction Peter Haddawy Meliani Suwandi fHaddawy, [email protected] Department of Electrical Engineering and Computer Science University of Wisconsin-Milwaukee PO Box 784 Milwaukee, WI 5320
متن کاملDecision-theoretic Refinement Planning Using Inheritance Abstraction
ing Actions We extend Tenenberg’s (Tenenberg 1991) notion of inheritance abstraction for STRIPS operators to apply to conditional probabilistic actions. As Tenenberg explains it, "the intent of using inheritance abstraction is to formalize the notion that analogous action types can be structured together into an action class at the abstract level, characterized by the common features of all ele...
متن کاملThe Individual’s Tax-Exempt Bond Portfolio Decision Under Income Uncertainty
In this article, an individual’s tax-exempt bond porrfolio decision is investigated. A model capturing the relationship between income uncertainty and optimal portfolio choice is defined when an individual decision-maker has the opportunity to hold higher yielding private-activity bonds. The findings in this article show that in most cases risk-averse individuals will maximize the expected util...
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ژورنال
عنوان ژورنال: Journal of Political Economy
سال: 1900
ISSN: 0022-3808,1537-534X
DOI: 10.1086/250682