Concepedia

Inheritance Taxation

Inheritance Taxation is a legal and fiscal mechanism within Succession Law that imposes direct financial obligations on the transfer of property or assets from a decedent to heirs or beneficiaries, distinguished by its application to the receipt of inherited wealth as opposed to lifetime transfers or general income.

127

Publications

4.9K

Citations

157

Authors

111

Institutions

Publications per year

2017–2026

30

Variants

Inheritance Tax

Parents

Children

Publications

127

A Theory of Optimal Inheritance Taxation

Econometrica · 2013 · 336 citations

, , +17

Democracy, War, and Wealth: Lessons from Two Centuries of Inheritance Taxation

Kenneth F. Scheve, David Stasavage · American Political Science Review · 2012 · 265 citations

, , +17

Capital income taxation when inherited wealth is not observable

Helmuth Cremer, Pierre Pestieau, Jean‐Charles Rochet · Journal of Public Economics · 2002 · 158 citations

, , +11

Estate and gift taxes and incentives for inter vivos giving in the US

James M. Poterba · Journal of Public Economics · 2001 · 138 citations

, , +14

Death by a thousand cuts: the fight over taxing inherited wealth

Choice Reviews Online · 2006 · 136 citations

, , +17

1–5 of 127

Authors

157

  1. PP
    Pierre Pestieau

    University of Liège, Belgium

    8 publications · 317 citations

    8

    h-index

  2. DW
    Daniel Waldenström

    Research Institute of Industrial Economics, Sweden

    4 publications · 212 citations

    4

    h-index

  3. HC
    Helmuth Cremer

    University of Liège, Belgium

    4 publications · 203 citations

    4

    h-index

  4. HO
    Henry Ohlsson

    Uppsala University, Sweden

    4 publications · 83 citations

    4

    h-index

  5. ES
    Emmanuel Saez

    University of California, Berkeley, United States

    3 publications · 156 citations

    3

    h-index

1–5 of 157

Institutions

111

  1. Uppsala University

    Uppsala, Sweden

    8 h-index

    9 publications

    396 citations

  2. Research Institute of Industrial Economics

    Stockholm, Sweden

    7 h-index

    14 publications

    615 citations

  3. Ifo Institute for Economic Research

    Munich, Germany

    6 h-index

    6 publications

    276 citations

  4. Institute for Evaluation of Labour Market and Education Policy

    Uppsala, Sweden

    5 h-index

    5 publications

    138 citations

  5. Paris School of Economics

    Paris, France

    5 h-index

    5 publications

    481 citations

  6. National Bureau of Economic Research

    Cambridge, United States

    5 h-index

    6 publications

    218 citations

  7. IZA - Institute of Labor Economics

    Bonn, Germany

    4 h-index

    6 publications

    168 citations

  8. University of Liège

    Liège, Belgium

    4 h-index

    4 publications

    75 citations

1–8 of 111

Venues

  1. SSRN Electronic Journal

    Repository · 18 publications · 631 citations

    14

    h-index

  2. Journal of Public Economics

    11 publications · 669 citations

    11

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 10 publications · 269 citations

    10

    h-index

  4. National Tax Journal

    NTJ · 4 publications · 160 citations

    4

    h-index

  5. Scandinavian Journal of Economics

    3 publications · 72 citations

    3

    h-index

1–5