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  1. The media coverage of wealth and inheritance taxation in Germany
    Autor*in: Theine, Hendrik
    Erschienen: 2019
    Verlag:  Vienna University of Economics and Business, Wien

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: Department of Economics working paper / Vienna University of Economics and Business ; no. 290 (August 2019)
    Schlagworte: wealth taxation; economic inequality; media coverage of redistribution policies; critical discourse analysis; political economy of the media
    Umfang: 1 Online-Ressource (circa 41 Seiten), Illustrationen
  2. INTAXMOD
    inheritance and gift taxation in the context of ageing
    Autor*in: Krenek, Alexander; Schratzenstaller, Margit; Grünberger, Klaus; Thiemann, Andreas
    Erschienen: April 2022
    Verlag:  Österreichisches Institut für Wirtschaftsforschung, Wien

    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 533
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    keine Fernleihe

     

    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth accumulation and appreciation lead to higher average wealth levels. The shift of the baby boomer generation out of the labour force results in an increase of the older population both in absolute and relative terms. Eventually, this will lead to a rise in the number of deaths and the number of inheritances. Additionally, low fertility rates lead to a reduction of the average number of successors and thereby decrease the importance of exemption thresholds, as individual inheritances become larger. Overall, our simulations show that the future revenue potential of inheritance taxes may be substantial. In practice, it can be expected that the theoretical revenue potential demonstrated by our simulations will be reduced by tax avoidance, real responses, and general equilibrium effects on other taxes. A review of the empirical evidence shows that behavioural responses to inheritance taxes are less pronounced compared to a net wealth tax.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/253294
    Schriftenreihe: WIFO working papers ; 645 (2022)
    Schlagworte: TP_Europa; inheritance taxation; wealth taxation; ageing; HFCS; behavioural effects
    Umfang: 1 Online-Ressource (circa 103 Seiten), Illustrationen
  3. Wealth taxation and charitable giving
    Autor*in: Ring, Marius A. K.; Thoresen, Thor Olav
    Erschienen: April 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    We provide novel evidence on the linkages between capital taxation and charitable giving on three fronts. First, we use quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give. Inconsistent with... mehr

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    DS 63
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    We provide novel evidence on the linkages between capital taxation and charitable giving on three fronts. First, we use quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give. Inconsistent with the notion that households give more in order to reduce future wealth taxes, we find a small negative effect. This is effect is entirely driven by households paying more in wealth taxes. The extensive-margin variation has no effect, which suggests an absence of intertemporal substitution effects in giving. Second, we study bunching at an income-tax exemption threshold for giving and estimate a modest own-price elasticity that is decreasing in income, age, and wealth. Third, we show that these nominally unrelated tax incentives interact: wealth taxation increases the after-tax own-price elasticity of giving. Overall, our evidence is consistent with modest effects of capital taxation on charitable giving that are primarily driven by income effects.

     
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    Sprache: Englisch
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    Weitere Identifier:
    hdl: 10419/260830
    Schriftenreihe: CESifo working paper ; no. 9700 (2022)
    Schlagworte: charitable giving; wealth taxation; tax incentives
    Umfang: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  4. Wealth and its distribution in Germany, 1895-2018
    Autor*in: Albers, Thilo N. H.; Bartels, Charlotte; Schularick, Moritz
    Erschienen: May 2022
    Verlag:  CESifo, Center for Economic Studies & Ifo Institute, Munich, Germany

    German history over the past 125 years has been turbulent. Marked by two world wars, revolutions and major regime changes, as well as a hyperinflation and three currency reforms, expropriations and territorial divisions, it provides unique insights... mehr

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 63
    Fernleihe:
    keine Fernleihe

     

    German history over the past 125 years has been turbulent. Marked by two world wars, revolutions and major regime changes, as well as a hyperinflation and three currency reforms, expropriations and territorial divisions, it provides unique insights into the role of country-specific shocks in shaping long-run wealth dynamics. This paper presents the first comprehensive study of wealth and its distribution in Germany since the 19th century. We combine tax and archival data, household surveys, historical national accounts, and rich lists to analyze the evolution of the German wealth distribution over the long run. We show that the top 1% wealth share has fallen by half, from close to 50% in 1895 to 27% today. Nearly all of this decline was the result of changes that occurred between 1914 and 1952. The interwar period and the wealth taxation in the aftermath of World War II stand out as the great equalizers in 20th century German history. After unification in 1990, two trends have left their mark on the German wealth distribution. Households at the top made substantial capital gains from rising business wealth while the middle-class had large capital gains in the housing market. The wealth share of the bottom 50% halved since 1990. Our findings speak to the importance of historical shocks to the distribution and valuations of existing wealth in explaining the evolution of the wealth distribution over the long run.

     
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    Sprache: Englisch
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    Format: Online
    Weitere Identifier:
    hdl: 10419/260869
    Schriftenreihe: CESifo working paper ; no. 9739 (2022)
    Schlagworte: wealth inequality; portfolio heterogeneity; saving; wealth taxation
    Umfang: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  5. Wealth and its distribution in Germany, 1895-2018
    Autor*in: Albers, Thilo N. H.; Bartels, Charlotte; Schularick, Moritz
    Erschienen: Mai 2022
    Verlag:  ECONtribute, Bonn

    German history over the past 125 years has been turbulent. Marked by two world wars, revolutions and major regime changes, as well as a hyperinflation and three currency reforms, expropriations and territorial divisions, it provides unique insights... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 711
    Fernleihe:
    keine Fernleihe

     

    German history over the past 125 years has been turbulent. Marked by two world wars, revolutions and major regime changes, as well as a hyperinflation and three currency reforms, expropriations and territorial divisions, it provides unique insights into the role of country-specific shocks in shaping long-run wealth dynamics. This paper presents the first comprehensive study of wealth and its distribution in Germany since the 19th century. We combine tax and archival data, household surveys, historical national accounts, and rich lists to analyze the evolution of the German wealth distribution over the long run. We show that the top 1% wealth share has fallen by half, from close to 50% in 1895 to 27% today. Nearly all of this decline was the result of changes that occurred between 1914 and 1952. The interwar period and the wealth taxation in the aftermath of World War II stand out as the great equalizers in 20th century German history. After unification in 1990, two trends have left their mark on the German wealth distribution. Households at the top made substantial capital gains from rising business wealth while the middle-class had large capital gains in the housing market. The wealth share of the bottom 50% halved since 1990. Our findings speak to the importance of historical shocks to the distribution and valuations of existing wealth in explaining the evolution of the wealth distribution over the long run.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/262106
    Schriftenreihe: ECONtribute discussion paper ; no. 162
    Schlagworte: Wealth inequality; portfolio heterogeneity; saving; wealth taxation
    Umfang: 1 Online-Ressource (circa 53 Seiten), Illustrationen
  6. INTAXMOD
    inheritance and gift taxation in the context of ageing
    Autor*in: Krenek, Alexander; Schratzenstaller, Margit; Grünberger, Klaus; Thiemann, Andreas
    Erschienen: 2022
    Verlag:  European Commission, Seville

    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 626
    Fernleihe:
    keine Fernleihe

     

    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth accumulation and appreciation lead to higher average wealth levels. The shift of the baby boomer generation out of the labour force results in an increase of the older population both in absolute and relative terms. Eventually, this will lead to a rise in the number of deaths and the number of inheritances. Additionally, low fertility rates lead to a reduction of the average number of successors and thereby decrease the importance of exemption thresholds, as individual inheritances become larger. Overall, our simulations show that the future revenue potential of inheritance taxes may be substantial. In practice, it can be expected that the theoretical revenue potential demonstrated by our simulations will be reduced by tax avoidance, real responses, and general equilibrium effects on other taxes. A review of the empirical evidence shows that behavioural responses to inheritance taxes are less pronounced compared to a net wealth tax.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/280863
    Schriftenreihe: JRC working papers on taxation and strucutral reforms ; no 2022, 4
    JRC technical report
    Schlagworte: inheritance taxation; wealth taxation; ageing; HFCS; behavioural effects
    Umfang: 1 Online-Ressource (circa 101 Seiten), Illustrationen
  7. Wealth and its distribution in Germany, 1895-2018
    Autor*in: Albers, Thilo N. H.; Bartels, Charlotte; Schularick, Moritz
    Erschienen: [2022]
    Verlag:  German Socio-Economic Panel (SOEP), DIW Berlin, Berlin, Germany

    German history over the past 125 years has been turbulent. Marked by two world wars, revolutions and major regime changes, as well as a hyperinflation and three currency reforms, expropriations and territorial divisions, it provides unique insights... mehr

    Zugang:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    DS 318
    Fernleihe:
    keine Fernleihe

     

    German history over the past 125 years has been turbulent. Marked by two world wars, revolutions and major regime changes, as well as a hyperinflation and three currency reforms, expropriations and territorial divisions, it provides unique insights into the role of country-specific shocks in shaping long-run wealth dynamics. This paper presents the first comprehensive study of wealth and its distribution in Germany since the 19th century. We combine tax and archival data, household surveys, historical national accounts, and rich lists to analyze the evolution of the German wealth distribution over the long run. We show that the top 1% wealth share has fallen by half, from close to 50% in 1895 to 27% today. Nearly all of this decline was the result of changes that occurred between 1914 and 1952. The interwar period and the wealth taxation in the aftermath of World War II stand out as the great equalizers in 20th century German history. After unification in 1990, two trends have left their mark on the German wealth distribution. Households at the top made substantial capital gains from rising business wealth while the middle-class had large capital gains in the housing market. The wealth share of the bottom 50% halved since 1990. Our findings speak to the importance of historical shocks to the distribution and valuations of existing wealth in explaining the evolution of the wealth distribution over the long run.

     
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    hdl: 10419/264926
    Schriftenreihe: SOEPpapers on multidisciplinary panel data research ; 1173 (2022)
    Schlagworte: Wealth inequality; portfolio heterogeneity; saving; wealth taxation
    Umfang: 1 Online-Ressource (circa 54 Seiten), Illustrationen
  8. Does a progressive wealth tax reduce top wealth inequality?
    evidence from Switzerland
    Autor*in: Marti, Samira; Martínez, Isabel; Scheuer, Florian
    Erschienen: [2023]
    Verlag:  URPP Equality of Opportunity, University of Zurich, Zurich, Switzerland

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    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    Nicht speichern
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    keine Fernleihe
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Schriftenreihe: URPP Equality of Opportunity discussion paper series ; no. 43 (December 2023)
    Schlagworte: wealth tax; inequality; top wealth shares; income and wealth inequality; wealth taxation
    Umfang: 1 Online-Ressource (circa 26 Seiten), Illustrationen