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Journal of Legal Studies
Volume 30 (2022): Issue 44 (December 2022)
Open Access
Influence of Inheritance Tax on the Size of Shadow Economy and the Volume of Tax Evasion
Philippe Linseis
Philippe Linseis
| Nov 10, 2022
Journal of Legal Studies
Volume 30 (2022): Issue 44 (December 2022)
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Published Online:
Nov 10, 2022
Page range:
27 - 43
Received:
May 01, 2022
Accepted:
Jul 01, 2022
DOI:
https://doi.org/10.2478/jles-2022-0014
Keywords
Inheritance tax
,
estate tax
,
tax evasion
,
shadow economy
,
tax avoidance
© 2022 Philippe Linseis, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.