Abstract The objective of the paper is to investigate influence inheritance tax on amount evasion in different countries. among most unpopular taxes. It assumed, that taxes, such as tax, have a measurable evasion. Countries levy taxes and countries which don’t are compared their success fighting shadow economy over longer period (1991 – 2017). For that, data from Medina Schneider 2019 about dev...

It might be argued that gift and inheritance tax can used as a means of improving the current income wealth distribution, other transfers have an additional negative effect on distribution. However, transfers, tax, having very long history, has not been given enough value for years. may assumed low share revenue derived from in total many countries reflects decreasing importance function attrib...

Cabo Verde has six tax agreements in force, as reported its response to the Peer Review questionnaire, including multilateral Supplementary Act A/SA, 5/12/18 adopting community rules for elimination of double taxation with respect taxes on income, capital and inheritance prevention evasion avoidance within ECOWAS Member States (the Act) concluded fourteen treaty partners. Two those agreements, ...

This is a response to five critical commentaries on my 2018 book The Inheritance of Wealth , these being the papers in this symposium from Miranda Perry Fleischer, Jonathan Wolff, Stewart Braun, Nicholas Barry, and Colin Macleod. After brief review some recent empirical data inherited wealth, replies concentrate central themes discussed by authors. These include question how connect inheritance...

This paper presents an overlapping generations model in which children seek to manipulate the size of the end-of-life bequest they receive from the parent. I first use numerical simulations to show this intergenerational strategic behavior does not negate the debt neutrality assertions of Ricardian equivalence. Then, by introducing capital gains and inheritance taxes, I show the crowding out ef...

To re-Catholicize Bohemia after the Thirty Years' War, the Austrian Habsburgs commissioned, in 1651, a population list according to religious belief, which generated census-type lists for many communities. A research team is constructing and analyzing a database consisting of the 1651 census, the 1654 tax register, the 1680 tax revisitation, and the 1711-1748 Theresian cadasterfor fivefeudal do...