Inheritance tax-exempt transfer of German businesses: Imperative or unjustified subsidy? An empirical analysis

Research, Preprint English OPEN
Houben, Henriette; Maiterth, Ralf;
(2009)
  • Publisher: Berlin: Arbeitskreis Quantitative Steuerlehre (arqus)
  • Subject: Besteuerungsgrundsatz | Erbschaftsteuer | Unternehmensnachfolge | Unternehmensbesteuerung | Deutschland | Steuerbeg├╝nstigung | Steuerbelastung
    • ddc: ddc:330
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

This contribution addresses the substantial tax subsidies for businesses introduced by the German Inheritance Tax Act 2009. Advocates in favour of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as t... View more
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