Inheritance tax revenue low despite surge in inheritances

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Bach, Stefan; Thiemann, Andreas;
  • Publisher: Deutsches Institut für Wirtschaftsforschung (DIW) Berlin
  • Subject: inheritance and gift flows | inheritanceand gift taxation | distribution of household wealth | D31 | E24 | H24
    • ddc: ddc:330
    mesheuropmc: humanities | health care economics and organizations

Every year in Germany, an estimated 200 to 300 billion euros is gifted or inherited. Due to the extremely unequal distribution of wealth, these capital transfers are also highly concentrated. Approximately half of all transfers are less worth than 50,000 euros. Transfer... View more
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