Volltext herunterladen
(318.0 KB)
Zitationshinweis
Bitte beziehen Sie sich beim Zitieren dieses Dokumentes immer auf folgenden Persistent Identifier (PID):
https://nbn-resolving.org/urn:nbn:de:0168-ssoar-71005-9
Export für Ihre Literaturverwaltung
Inheritances and gifts: Possibilities for a fair taxation of intergenerational capital transfers
[Zeitschriftenartikel]
Abstract In Germany, transfers of assets between generations are subject to inheritance and gift tax. However, there are different views on whether or not the present level of taxation is high enough. Our study looks at the potential for applying increases. We show that the constitutional framework does inde... mehr
In Germany, transfers of assets between generations are subject to inheritance and gift tax. However, there are different views on whether or not the present level of taxation is high enough. Our study looks at the potential for applying increases. We show that the constitutional framework does indeed allow for higher taxation in the case of intergenerational property transfers. We identify the essential points in current German inheritance and gift tax law, which make it possible to transfer large assets with no or low inheritance tax burden. For these points as well as the determination of tax rates, we propose reform approaches and present options for the use of possible additional income.... weniger
Thesaurusschlagwörter
Erbschaft; Besteuerung; Kapitalbewegung; Generation; Transfer; Steuerrecht; Bundesrepublik Deutschland
Klassifikation
Öffentliche Finanzen und Finanzwissenschaft
Freie Schlagwörter
Intergenerational property transfers; Fair taxation
Sprache Dokument
Englisch
Publikationsjahr
2020
Seitenangabe
S. 52-62
Zeitschriftentitel
Intergenerational Justice Review, 6 (2020) 2
Heftthema
Intergenerational wealth transfers through inheritance and gifts
DOI
https://doi.org/10.24357/igjr.6.2.830
ISSN
2190-6335
Status
Veröffentlichungsversion; begutachtet (peer reviewed)