By Verena Kley
The taxation of bequests has lengthy been and nonetheless is topic to in depth discussions in lots of industrialized nations. caused by way of those discussions, Verena Kley analyzes the taxation of bequests from fiscal views, targeting wealth transfers of very wealthy participants. Given empirical findings, bequests of those contributors generate nearly the full sales from wealth move taxation. because of this, their particular personal tastes turn out to be decisive for the optimum taxation of bequests. the writer analyzes normative in addition to confident implications for optimum wealth move taxation, accounting for a 'capitalist spirit' ' usually linked to the higher tail of the wealth distribution.
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