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 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 کاملPhilosophy and The Human Inheritance in a Post-Western World
The dissolution of the Western-dominated Postwar Order, and the Eurocentric myths that sustain it, presents a unique opportunity to ponder an old question posed by every new generation: How can philosophy, which Islamic and ancient Greek learning traditions have long defined as the pursuit of “wisdom,” resume its millennial civilizing role? This paper looks beyond passing political events to re...
متن کاملBureaucratic Tax - Seeking : The Danish Waste Tax
Two main results in traditional tax theory states the following. First, general taxes minimize the welfare loss from changed relative prices. Second, because the total public budget tends to exceed the optimal size, a leader (here named ‘troop leader’) is needed in the budget process to prevent over-taxation. Nevertheless, differentiated taxes initiated by individual ministries generate a still...
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ژورنال
عنوان ژورنال: The ANNALS of the American Academy of Political and Social Science
سال: 1921
ISSN: 0002-7162,1552-3349
DOI: 10.1177/000271622109500109