000			02024nam a22004095i 4500
001			978-3-8349-7136-4
003			DE-He213
005			20140220083333.0
007			cr nn 008mamaa
008			111012s2012 gw | s |||| 0|eng d
020			_a9783834971364 _9978-3-8349-7136-4
024	7		_a10.1007/978-3-8349-7136-4 _2doi
050		4	_aHF5681.T3
072		7	_aKFFD1 _2bicssc
072		7	_aBUS064000 _2bisacsh
082	0	4	_a658.153 _223
082	0	4	_a336.2 _223
100	1		_aKley, Verena. _eauthor.
245	1	4	_aThe Taxation of Capitalistic Bequests _h[electronic resource] / _cby Verena Kley.
264		1	_aWiesbaden : _bGabler Verlag, _c2012.
300			_aXIV, 121p. 14 illus. _bonline resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_atext file _bPDF _2rda
520			_aThe 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.
650		0	_aEconomics.
650	1	4	_aEconomics/Management Science.
650	2	4	_aBusiness Taxation/Tax Law.
650	2	4	_aFinance/Investment/Banking.
710	2		_aSpringerLink (Online service)
773	0		_tSpringer eBooks
776	0	8	_iPrinted edition: _z9783834933744
856	4	0	_uhttp://dx.doi.org/10.1007/978-3-8349-7136-4
912			_aZDB-2-SBE
999			_c104021 _d104021