Inheritances and gifts: Possibilities for a fair taxation of intergenerational capital transfers
In Germany, transfers of assets between generations are subject to inheritance and gift tax.1 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. We show that the constitutional framework does ind...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Tübingen University
2020-12-01
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| Series: | Intergenerational Justice Review |
| Subjects: | |
| Online Access: | http://www.igjr.org/ojs/index.php/igjr/article/view/830 |