Acceso abierto

Inheritance Tax Evasion in Germany


Cite

1. Allingham, M., Sandmo, A., (1972). Income tax evasion: A theoretical analysis. Journal of Public Economics, pp. 323 ff.10.1016/0047-2727(72)90010-2 Search in Google Scholar

2. Alm, J., (2012). Measuring, explaining and controlling tax evasion: Lessons from theory, experiments and field studies. International Tax and Public Finance, 19, pp. 54 ff.10.1007/s10797-011-9171-2 Search in Google Scholar

3. Arrondel, L., Laferrere, A., (2001). Taxation and wealth transmission in France. Journal of Public Economics, 79, pp. 3 – 33.10.1016/S0047-2727(00)00093-1 Search in Google Scholar

4. Bach, S., Thiemann, A. (2016). Inheritance Tax Revenue Low Despite Surge in Inheritances. DIW Economic Bulletin, 4 and 5, pp. 41 ff. Search in Google Scholar

5. Bakija, J., Slemrod, J., (2004). Do the rich flee from high state taxes? Evidence from federal estate tax returns. NBER Working Paper No. 10645.10.3386/w10645 Search in Google Scholar

6. Beckert, J., (2008). Inherited Wealth. Why is the estate tax so controversial?. Society, 45(6), pp. 521 - 528.10.1515/9780691187402 Search in Google Scholar

7. Bernasconi, M., (1998). Tax evasion and orders of risk aversion. Journal of Public Economics, 67, pp. 123 – 134.10.1016/S0047-2727(97)00051-0 Search in Google Scholar

8. Bernasconi, M., Zanardi, A., (2004). Tax evasion, tax rates, and reference dependence. Public Finance Analysis, 60(3), pp. 422 – 445.10.1628/0015221042396122 Search in Google Scholar

9. Braun, R., Pfeiffer, U., Thomschke, L., (2011). Erben in Deutschland: Volumen, Verteilung und Verwendung, Deutsches Institut für Altersvorsorge GmbH, Köln. Search in Google Scholar

10. Clotfelter, C., (1983). Tax evasion and tax rates: An analysis of individual returns. The and Statistics, 65(3), pp. 363 – 373.10.2307/1924181 Search in Google Scholar

11. Cowell, F., Gordon, J., (1988). Unwillingness to pay: Tax evasion and Public Good Provision. Journal of Public Economics, 36, pp. 305 – 321.10.1016/0047-2727(88)90013-8 Search in Google Scholar

12. Crane, S., Nourzad, F., (1992). Analyzing income tax evasion using amnesty data with self-selection correction: The case of the Michigan tax amnesty program, Why People pay Taxes: Tax Compliance and Enforcement. University of Michigan Press, pp. 167 – 189. Search in Google Scholar

13. Dhami, S, Al-Nowaihi, A., (2010). Optimal taxation in the presence of tax evasion: Expected utility versus prospect theory. Journal of Economic Behavior and Organization, 75, pp. 313 – 337.10.1016/j.jebo.2010.03.004 Search in Google Scholar

14. Dowding K., (2008). Why are Inheritance Taxes Unpopular. The Political Quarterly, 79(2), pp. 179 – 183.10.1111/j.1467-923X.2008.00914.x Search in Google Scholar

15. Dubin, M., Wilde, L., (1990). The effect of audit rates on the federal individual income tax, 1977-1986. National Tax Journal, 43(4), pp. 395 – 409.10.1086/NTJ41788861 Search in Google Scholar

16. Dumiter, F., Jimon, S., (2020). Theoretical and Practical Assessments of Transfer Prices. Legal Evidence from Romanian Case Law. Journal of Legal Studies, pp. 1-18.10.2478/jles-2020-0008 Search in Google Scholar

17. Dumiter, F., Turcas, F., Opret, A., (2015). German Tax System: Double Taxation Avoidance Conventions, Structure and Developments. Journal of Legal Studies, pp. 1-17.10.1515/jles-2015-0006 Search in Google Scholar

18. Escobar, S., (2017). Inheritance tax evasion: Spousal bequests and under-reporting of inheritances in Sweden. Uppsala Center of Fiscal Studies Search in Google Scholar

19. Federal Statistical Office, Inheritance and gift tax statistics 2009 – 2018. Search in Google Scholar

20. Feinsten, J., (1991). An econometric analysis of income tax evasion and its detection. The Rand Journal of Economics, 22(1), pp. 14-35.10.2307/2601005 Search in Google Scholar

21. Filippin, A., Fiorio, C., Vivianov, E., (2013). The effect of tax enforcement on tax morale. European Journal of Political Economy, 32, pp. 320 – 331.10.1016/j.ejpoleco.2013.09.005 Search in Google Scholar

22. Fisher, R., Goddeeris J., Young, J., (1989). Participation in tax amnesties: The individual income tax. National Tax Journal, 42(1), pp. 15 – 27.10.1086/NTJ41788770 Search in Google Scholar

23. Fortin, B., Lacroix, G., Villeval, M.C., (2007). Tax evasion and social interactions. Journal of Public Economics, 91, pp. 2089 – 2112.10.1016/j.jpubeco.2007.03.005 Search in Google Scholar

24. Franzoni, L., (1998). Tax evasion and tax compliance. Encyclopaedia of Law and Economics10.2139/ssrn.137430 Search in Google Scholar

25. Gordon, J., (1989). Individual morality and reputation costs as deterrents to tax evasion. European Economic Review, 33, pp. 797 – 805.10.1016/0014-2921(89)90026-3 Search in Google Scholar

26. Hardoon, D., (2015). Wealth: Having it all and wanting more, Research Report. Oxfam International, Oxford.10.21201/2015.7955 Search in Google Scholar

27. Hammers, H., Jager, S., Nordblom, K., (2009). Perceived tax evasion and the importance of trust. The Journal of Socio-Economics, 38(2), pp. 238 – 245.10.1016/j.socec.2008.07.003 Search in Google Scholar

28. Henrekson, M., Waldenström, D., (2016). Inheritance taxation in Sweden, 1885 – 2004: The role of ideology, family firms and tax avoidance. The Economic History Review, 69(4), pp. 1228 – 1254.10.1111/ehr.12280 Search in Google Scholar

29. Johnson P., Omodero C., (2021). Governance Quality and Tax Revenue Mobilization in Nigeria. Journal of Legal Studies, pp. 1 – 41.10.2478/jles-2021-0009 Search in Google Scholar

30. Johannesen, N., (2010). Tax evasion and Swiss bank deposits. EPRU Working Paper Series, No. 2010-05, Copenhagen. Search in Google Scholar

31. Kim, Y., (2003). Income distribution and equilibrium multiplicity in a stigma-based model of tax. Journal of Public Economics, 87, pp. 1591 – 1616.10.1016/S0047-2727(01)00219-5 Search in Google Scholar

32. Kopczuk, W., (2012). Taxation of intergenerational transfers and wealth.10.3386/w18584 Search in Google Scholar

33. Lampert, T., Hoebel, J., Kroll, L., (2019). Soziale Unterschiede in der Mortalität und Lebenserwartung in Deutschland, Aktuelle Situation und Trends. Journal of Health Monitoring, pp. 3 ff. Search in Google Scholar

34. Luttmer, E., Singhal, M., (2014). Tax morale. Journal of Economic Perspectives, 28(4), pp. 149 – 168.10.1257/jep.28.4.149 Search in Google Scholar

35. Meyer, M., (2011). Deutschland: Ein Volk von Erben, Die Bank – Zeitschrift für Bankpolitik und Praxis, 8.Ausgabe, pp. 28 ff. Search in Google Scholar

36. Myles, G., Naylor, R., (1996). A model of tax evasion with group conformity and social customs. European Journal of Political Economy, 12, pp. 49 – 66.10.1016/0176-2680(95)00037-2 Search in Google Scholar

37. Piketty, T., (2011). On the Long-Run Evolution of Inheritance: France 1820-2050. The Quarterly Journal of Economics, 127 (3), pp. 1071 ff.10.1093/qje/qjr020 Search in Google Scholar

38. Prabhakar, R., (2008). Wealth taxes: Stories, metaphors and public attitudes. The Political Quarterly, 79(2), pp. 172 – 178.10.1111/j.1467-923X.2008.00917.x Search in Google Scholar

39. Reil-Held, A., (2000). Einkommen und Sterblichkeit in Deutschland: Leben reiche länger? Sonderforschungsbereich 504, Mannheim. Search in Google Scholar

40. Sandmo, A., (2005). The theory of tax evasion: A retrospective view. National Tax Journal, 58(4), pp. 643 – 66310.17310/ntj.2005.4.02 Search in Google Scholar

41. Schinke, C., (2012). Inheritance in Germany 1911 to 2009: A mortality multiplier approach. SOEPpapers on Multidisciplinary Panel Data Research, No. 462, Deutsches Institut für Wirtschaftsforschung (DIW), Berlin.10.2139/ssrn.2131208 Search in Google Scholar

42. Sieweck, J Branchenreport Erbschaften, BBE media Search in Google Scholar

43. Slemrod, J., (2007). Cheating ourselves: The economics of tax evasion. Journal of economic perspectives, 21(1), pp. 25 – 48.10.1257/jep.21.1.25 Search in Google Scholar

44. Slemrod, J., Yitzhaki, S., (2000). Tax avoidance, evasion, and administration. Nber Working Paper Series, Working Paper 7473, Cambridge.10.3386/w7473 Search in Google Scholar

45. Snow, A., Warren, R., (2005). Tax evasion under random audits with uncertain detection. Economic Letters, 88, pp. 97 – 100.10.1016/j.econlet.2004.12.026 Search in Google Scholar

46. Stark, J., Kirchler, E., (2017). Inheritance tax compliance – earmarking with normative value principals. International Journal of Sociology and Social Policy, pp. 452 – 467.10.1108/IJSSP-07-2016-0086 Search in Google Scholar

47. Torgler, B., (2003). Tax morale: Theory and empirical analysis of tax compliance. Search in Google Scholar

48. Torgler, B., Schaffner, M., Macintyre, A., (2007). Tax compliance, tax morale and governance quality. International Studies Program, Working Paper 7/27, Atlanta.10.4337/9781847207203 Search in Google Scholar

49. Witte, A., Woodbury, D., (1985). The effect of tax laws and tax administration on tax compliance: The case of the US individual income tax. National Tax Journal, 38(1), pp. 1-13.10.1086/NTJ41791992 Search in Google Scholar

50. Wiktor, J., (2010). Putting family first: Intergenerational wealth transfer and investment planning. Journal of Taxation of Investment, 27(3), pp. 69-77. Search in Google Scholar

51. Yaniv, G., (1999). Tax compliance and advance tax payments: A prospect theory analysis. National Tax Journal, 52(4), pp. 753 – 764.10.1086/NTJ41789428 Search in Google Scholar

eISSN:
2457-9017
Idioma:
Inglés
Calendario de la edición:
2 veces al año
Temas de la revista:
Law, Commercial Law, other, Law of Civil Procedure, Voluntary Jurisdiction, Public Law, Criminal Law