The Taxation of Capitalistic Bequests
Autor Verena Kleyen Limba Engleză Paperback – 7 oct 2011
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Specificații
ISBN-13: 9783834933744
ISBN-10: 3834933740
Pagini: 136
Ilustrații: XIV, 121 p. 14 illus.
Dimensiuni: 148 x 210 x 18 mm
Greutate: 0.18 kg
Ediția:2012
Editura: Gabler Verlag
Colecția Gabler Verlag
Locul publicării:Wiesbaden, Germany
ISBN-10: 3834933740
Pagini: 136
Ilustrații: XIV, 121 p. 14 illus.
Dimensiuni: 148 x 210 x 18 mm
Greutate: 0.18 kg
Ediția:2012
Editura: Gabler Verlag
Colecția Gabler Verlag
Locul publicării:Wiesbaden, Germany
Public țintă
ResearchNotă biografică
Dr. Verena Kley earned her doctoral degree from the Karlsruhe Institute of Technology (KIT) – University of the State of Baden-Wuerttemberg and National Research Center of the Helmholtz Association – under the supervision of Prof. Dr. Berthold U. Wigger. She works as executive assistant to the CFO in a leading DAX company.
Textul de pe ultima copertă
The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical findings, bequests of these individuals generate almost the entire revenues from wealth transfer taxation. Due to this, their specific preferences prove to be decisive for the optimal taxation of bequests. The author analyzes normative as well as positive implications for optimal wealth transfer taxation, accounting for a ‚capitalist spirit’ – traditionally associated with the upper tail of the wealth distribution.