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Publikováno v:
Intergenerational Justice Review, 6, 2, 52-62, Intergenerational wealth transfers through inheritance and gifts
In Germany, transfers of assets between generations are subject to inheritance and gift tax. However, there are different views on whether or not the present level of taxation is high enough. Our study looks at the potential for applying increases. W
Externí odkaz:
https://www.ssoar.info/ssoar/handle/document/71005