This paper reviews the literature providing quantitative and empirical results on capital
taxation. In doing this, we differentiate between individual and corporate taxes, respectively …

Increasing wealth inequality and concentration, together with the search for options to
secure long-term sufficiency of tax systems in face of ageing societies, have recently moved …

We estimate the impact of the Social Security Annual Earnings Test (AET) on older workers'
employment. The AET reduces social security claimants' current benefits in proportion to …

In this paper, I analyze behavioral responses to inheritance and gift taxes in Brazil using
inheritance tax microdata from 2014 to 2020. Employing bunching and differencesin …

This paper leverages novel administrative data on terminal wealth in Vienna to show that
Gini indices of wealth inequality at death exceed unity, with 20-30% of decedents leaving …

This paper demonstrates that family firms act as vehicles for inheritance tax avoidance
among wealthy individuals. By leveraging a major tax reform in Catalonia, which widened …

This study demonstrates how inter vivos transfers alter the life trajectories of young adults by
(i) directly raising wealth levels and (ii) indirectly supporting wealth accumulation by …

We study the effect of bequests and their taxation on wealth inequality. We allow for random
death and birth in a continuous-time, dynastic framework. Individuals behave optimally and …

The position of successor heirs in Indonesia lacks clear legal regulations, necessitating
reliance on jurisprudence as a guiding framework for law enforcement officials. This study …

In many OECD countries, family firms face lower or no succession taxes if they fulfill
continuation requirements. We study the effects of such preferential treatment in a two …