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  1. Wealth and politics: Studies on inter vivos transfers and partisan effects
    Published: [2016]; © 2016
    Publisher:  Ifo Institut, Leibniz-Institut für Wirtschaftsforschung an der Universität München e.V., München

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Europa-Universität Viadrina, Universitätsbibliothek
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Dissertation
    ISBN: 9783959420129; 3959420129
    Other identifier:
    9783959420129
    RVK Categories: QL 410 ; QL 631
    DDC Categories: 330
    Series: ifo Beiträge zur Wirtschaftsforschung ; 67
    Subjects: Fiskalpolitik; Ungleichheit; Verteilungspolitik; Vermögensbildung; Intergenerationentransfer
    Other subjects: Politische Ökonomie; Schenkungen; Ungleichheit; Öffentliche Finanzen
    Scope: xiv, 194 Seiten, Diagramme
    Notes:

    Dissertation, Ludwig-Maximilians-Universität München, 2016

  2. Wealth and politics: studies on inter vivos transfers and partisan effects
    Published: [2016]
    Publisher:  ifo Institut, Leibniz-Institut für Wirtschaftsforschung, München

    The dissertation elaborates on topics that are related to (i) intergenerational transfers of wealth and to (ii) how government ideology and elections influence outcomes (income inequality and budget consolidation) and political processes (fiscal... more

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
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    Sächsische Landesbibliothek - Staats- und Universitätsbibliothek Dresden
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    2016 A 27795
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
    A 2016/7219
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    A 271695
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    Universitätsbibliothek Mannheim
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
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    The dissertation elaborates on topics that are related to (i) intergenerational transfers of wealth and to (ii) how government ideology and elections influence outcomes (income inequality and budget consolidation) and political processes (fiscal planning and policy advice). The dissertation consists of six studies. The first study investigates the determi-nants of inter vivos transfers of firm ownership. The results show that owners of larger firms, and firms with strong current business conditions, transferred ownership at higher rates than others. Inter vivos transfer rates also rose following a 2009 tax reduction on transfers of business assets. The second study delves into how the 2009 transfer tax re-form influenced individual inter vivos transfers in Germany. The results do not show that the reform influenced transfers within the nuclear family, whereas transfers to close relatives and to unrelated recipients increased by about 30 percent. The third study de-scribes how government ideology and globalization were associated with top income shares in OECD countries. The fourth study shows that German state politicians’ and governments’ words differed from actions regarding budget consolidation and the Ger-man debt brake. The fifth study describes how government ideology and upcoming elections influenced fiscal planning in German states. The results show that East German state governments underestimated the size of government in pre-election years. The sixth study investigates how ideological positions of German economic research insti-tutes influenced policy advice in the Joint Economic Forecast.

     

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    Content information
    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Dissertation
    Format: Print
    ISBN: 3959420129; 9783959420129
    Other identifier:
    9783959420129
    RVK Categories: QG 215 ; QX 200 ; QL 410 ; QL 631
    Series: ifo Beiträge zur Wirtschaftsforschung ; 67
    Subjects: Intergenerationale Übertragung; Familienunternehmen; Erbschaftsteuer; Steuerreform; Steuerwirkung; Deutschland; Vermögen; Einkommensverteilung; Ideologie; Globalisierung; Schätzung; OECD-Staaten; Haushaltskonsolidierung; Länderfinanzen; Prognose; Manipulation; Ideologie; Deutschland
    Scope: xiv, 194 Seiten, Diagramme
    Notes:

    Literaturverzeichnis: Seite 188-190

    Erscheint auch als Online-Ausgabe

    Erscheinungsjahr in Vorlageform:[2016]

    Dissertation, Ludwig-Maximilians-Universität München, 2016