Relevant bibliographies by topics / Inheritance and trasfer tax

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Reports

Academic literature on the topic 'Inheritance and trasfer tax'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 February 2022

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Journal articles on the topic "Inheritance and trasfer tax"

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백제흠. "International Inheritance Taxation and Inheritance Tax Treaty." Seoul Tax Law Review 13, no. 3 (December 2007): 229–65. http://dx.doi.org/10.16974/stlr.2007.13.3.008.

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SHIBA, Yuka. "Necessity of inheritance tax." Japanese Journal of Real Estate Sciences 23, no. 4 (2010): 90–96. http://dx.doi.org/10.5736/jares.23.4_90.

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Reed, E. "Inheritance tax on trusts." Trusts & Trustees 13, no. 2 (March 8, 2007): 40–42. http://dx.doi.org/10.1093/tandt/ttl047.

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Jumaidi, Lalu Takdir, Bambang Bambang, and Robith Hudaya. "ANALISIS PAJAK, TUNNELING, GROSS MARGIN, DAN KAP SPESIALIS TERHADAP KEPUTUSAN UNTUK MELAKUKAN TRANSFER PRICING." Jurnal Aplikasi Akuntansi 1, no. 2 (May 7, 2018): 1. http://dx.doi.org/10.29303/jaa.v1i2.1.

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The purpose of is to find out the causal relationship from Tax Independent variable, Turnneling, Gross Margin and KAP Specialist toward transfer pricing decision. The result of the statistic analysis shows that only Tax Independent variable influences to transfer pricing decision. Whereas the other variables such as Gross Margin and KAP Specialist are not significantly influencing decision, either partially or simultaneously. This happens because in multinasional automotive industry corporation has a profit increase pattern. The formula of increasing profit company mostey uses managemen evaluation approach and that of increasing management permance uses management strategy approach, such as total quality managenent with ABS, JIT, EOQ, BEP, cost application standard, and Balanceskorecard models, while tax variable influence very much transfer pricing attitude, because the variable deplets very much company profit, on the other hard, the tax price is relatively different from one contry to another and thust, the tax variable influences very much the decesion to perform Trasfer Pricing.
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Stark, Jennifer Anna, and Erich Kirchler. "Inheritance tax compliance – earmarking with normative value principles." International Journal of Sociology and Social Policy 37, no. 7/8 (July 11, 2017): 452–67. http://dx.doi.org/10.1108/ijssp-07-2016-0086.

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Purpose The purpose of this paper is to investigate the relationship of inheritance tax behavior with normative value principles and factors found relevant for income tax compliance. Also, it examines the influence of affectedness and earmarking on inheritance tax compliance. Furthermore, it compares two countries similar in tax morale, tax culture as well as dominant normative value principles, Austria and Germany, of which one – Germany – levies inheritance taxes and the other – Austria – is debating its reintroduction. Design/methodology/approach A two (affected vs nonaffected) by two (Austria vs Germany) by two (inheritance tax vs stock profit tax) by three (no earmarking vs social justice earmarking vs equality of opportunity earmarking) experimental online questionnaire was conducted with 296 Austrians and 230 Germans. Findings Normative value principles and other socio-psychological variables play an important role concerning inheritance tax behavior. Affectedness does not influence inheritance tax compliance. Earmarking inheritance tax to projects corresponding to these value principles increases inheritance tax compliance in the Austrian sample and could represent a measure to increase inheritance tax compliance in countries implementing inheritance tax or increasing inheritance tax. Originality/value This study draws a comprehensive picture of the socio-psychological variables relevant to inheritance tax behavior and tests the effect of earmarking as a policy measure to increase inheritance tax compliance.
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Master, Piers. "The UK’s inheritance tax treaties." Trusts & Trustees 26, no. 1 (January 14, 2020): 28–40. http://dx.doi.org/10.1093/tandt/ttz124.

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Jestl, Stefan. "Inheritance tax regimes: a comparison." Public Sector Economics 45, no. 3 (September 6, 2021): 363–85. http://dx.doi.org/10.3326/pse.45.3.3.

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Houben, Henriette, and Ralf Maiterth. "Breite Bemessungsgrundlage und niedriger Proportionaltarif als alternative Erbschaftsteuerreform – Eine empirische Analyse." Perspektiven der Wirtschaftspolitik 11, no. 2 (May 2010): 204–22. http://dx.doi.org/10.1111/j.1468-2516.2010.00334.x.

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AbstractThis submission deals with an alternative to the German Inheritance Tax Reform Act 2009 in form of an inheritance tax with a broad tax base and low tax rates. In contrast to the new German Estate Tax Act we analyse an inheritance tax reform proposal that provides no tax relief for particular asset categories but contains low proportional tax rates. Our empirical analysis shows that abolishing of tax exemptions and market valuation of assets lead to a remarkable broadening of the inheritance tax base and enables substantial tax rate cuts.
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Lee, Natalie. "Inheritance tax – an equitable tax no longer: time for abolition?" Legal Studies 27, no. 4 (December 2007): 678–708. http://dx.doi.org/10.1111/j.1748-121x.2007.00065.x.

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Statistics from HM Revenue & Customs predict that receipts from inheritance tax will amount to some £3.56 billion in the tax year 2006/07. This compares to £1.68 billion in 1997/98. This paper explores the reason for the large increase in inheritance tax revenues and, in the light of those findings, together with a consideration of the recent public reaction to the changes to the inheritance taxation of trusts announced in the Budget 2006 and incorporated in the Finance Act 2006, argues that, whereas the justification for a tax on the value of property in a person’s estate on death (or within a certain number of years before death) was rooted in equity, equity now forms the argument for its abolition or, at least, its substantial reform.
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PRABHAKAR, RAJIV. "What is Wrong with Inheritance Tax?" Political Quarterly 79, no. 2 (April 2008): 151–52. http://dx.doi.org/10.1111/j.1467-923x.2008.00918.x.

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Dissertations / Theses on the topic "Inheritance and trasfer tax"

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Escobar, Sebastian. "Essays on inheritance, small businesses and energy consumption." Doctoral thesis, Uppsala universitet, Nationalekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-320724.

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Essay 1: People’s planning to evade the inheritance tax curtails its merits. However, the extent of planning remains a matter of argument. According to popular belief, it is widespread, but few estimates have been presented. This study estimates the extent of estate size under-reporting, a form of inheritance tax planning, using the repeal of the Swedish tax on spousal bequests, in 2004, and a regression discontinuity design. The results show that, on average, estate sizes were 17 percent lower, and the share of estates that completely escaped tax payments was 26 percent larger due to under-reporting. As a consequence, government revenues from the tax were only half of what they would have been without under-reporting. Moreover, preferences and means for under-reporting were not only prevalent among the wealthy, but also among those receiving relatively small inheritances. The study contributes to a growing literature on tax avoidance and evasion by estimating the extent of estate size under-reporting, its effect on government revenues and by showing that it was widespread in the population.
Essay 2: There is an ongoing debate about whether or not inheritance and estate taxes are effective in raising revenues and in contributing to a more equal society. The different views on transfer taxes are largely dependent on beliefs about whether people plan their wealth to avoid these taxes. In this paper, we follow Kopczuk (2007) and study people's planning response to the onset of terminal illness. An extension of Kopczuk’s work is that we can effectively control for responses in wealth caused by terminal illness but unrelated to tax planning. We do this by exploiting a tax reform in Sweden that removed the incentives for people to plan their estates to avoid inheritance taxation. We find some evidence of long-term terminal illness inducing responses consistent with tax planning, but that these are not widespread or efficient enough to reduce the overall tax burden in the study population. Our results, similarly to those of Kopczuk, show that people appear to postpone some decisions about their estates until shortly before death.
Essay 3: Small businesses form an essential part of all economies, making it necessary to understand the conditions under which they operate. This paper contributes to that understanding by studying how survival, income and profits of small businesses change when their owners receive inheritances. Using a difference-in-differences strategy and Swedish registry data on small businesses and estate reports, it is shown that survival rates increase with almost three percentage points when the owners receive inheritances of, on average, SEK 275,000. However, the profits of the surviving small businesses and the income of their owners do not increase, indicating that the inheritance did not increase survival by making investments possible, investments to increase profits and income, but by enabling small business owners of lower ability to subsist. The study contributes to the literature on the conditions for small businesses by providing causal evidence on the effect of increased access to capital among existing businesses. It thereby complements the rich literature on the role of capital for small business start-ups.
Essay 4: This article shows that a simple monetary incentive can dramatically reduce electric energy consumption (EEC) in the residential sector and simultaneously achieve a more desirable allocation of EEC costs. The analyses are based on data from a policy experiment conducted in 2011 and 2012 by a private housing company in about 1,800 apartments. Roughly 800 of the tenants (treatment group) were subject to a change from having unlimited EEC included in their rent to having to pay the market price for their own EEC. This change was achieved by installing EEC meters in each apartment. Tenants in the other 1,000 apartments (control group) experienced no policy change and were subject to apartment-level billing and metering during the entire study period. Using a quasiexperimental research design and daily data on EEC from 2007 to 2015, we estimate that apartment-level billing and metering permanently reduce EEC by about 25%. Moreover, we show that households reduce EEC immediately after being informed that they will be billed for EEC, the reduction is larger when the production cost is higher, and the reduction in EEC comes almost exclusively from households with very high EEC before the policy change. Finally, we show that apartment-level billing and metering are cost-effective, with a cost per reduced kilowatt hour of US$0.01, and for each invested dollar, the social value of reductions in air pollution, including CO2 emissions, is $2.
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Bastani, Spencer, and Daniel Waldenström. "Salience of Inherited Wealth and the Support for Inheritance Taxation." WU Vienna University of Economics and Business, 2019. http://epub.wu.ac.at/7009/1/wp_bastani_waldenstr%C3%B6m.pdf.

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We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in society. Using a randomized experiment in a register-linked Swedish survey, we find that informing individuals about the large aggregate importance of inherited wealth and its link to inequality of opportunity significantly increases the support for inheritance taxation. The effect is almost uniform across socio-economic groups and survives a battery of robustness tests. Changes in the perceived economic importance of inherited wealth and altered views on whether luck matters most for economic success appear to be the main driving factors behind the treatment effect. Our findings suggest that the low salience of inherited wealth could be one explanation behind the relatively marginalized role of inheritance taxation in developed economies.
Series: INEQ Working Paper Series
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Galle-From, Alex. "Death and Taxes : Analysis and Comparison of Bilateral International Succession TaxTreaty Structures Between the United States and Selected OECDStates." Thesis, Uppsala universitet, Juridiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-384696.

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Moussault, Erwan. "Trois essais sur la taxation des héritages." Thesis, Cergy-Pontoise, 2018. http://www.theses.fr/2018CERG0967/document.

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Ce travail de thèse a pour objectif d’étudier l’impact de l’introduction de la taxation des héritages sur la croissance et l’offre de travail, en considérant la diversité des transferts familiaux intergénérationnels. En effet, la transmission familiale peut être éducative, culturelle, patrimoniale, ou encore perçue comme un transfert en temps. Toutes ces formes de solidarités familiales génèrent des externalités, qui impactent différemment la croissance et l’offre de travail, ce qui peut affecter l’efficacité des politiques fiscales. Ainsi, l’impôt successoral réduit l’incitation à épargner mais peut accroître l’investissement éducatif ou les transferts en temps, ce qui peut affecter positivement la productivité des ménages et l’offre de travail. Nous développons ici des modèles théoriques à générations imbriquées avec altruisme envers les descendants. La thèse est composée de trois chapitres. Le premier chapitre permet d'étudier l’impact de la non-disponibilité de la dette publique sur la politique de redistribution intergénérationnelle mise en place par le gouvernement, en utilisant uniquement l'impôt sur les revenus du travail et l'impôt successoral. Il permet aussi d’analyser son effet sur la croissance économique et les transferts familiaux intergénérationnels, consistant en des legs et des dépenses d’éducation, en mettant en évidence le rôle central de la taxation de l’héritage. Le second chapitre propose un modèle avec legs et transferts de temps descendants, dont l’objectif est de montrer les différences entre la taxation de l’héritage et la taxation du capital de cycle de vie, sur le comportement des ménages. Nous montrons que l’utilisation de la taxation de l’héritage à la place de celle du capital peut être une reforme Pareto-améliorante, en fonction de l’effet de la réforme sur l’offre de travail. Enfin, le troisième chapitre s’intéresse aussi à la comparaison entre taxation du capital et taxation de l’héritage, dans un modèle où les dynasties sont différentes en termes de productivité et de niveau d'altruisme. Ce chapitre démontre qu’appliquer l'impôt successoral à la place de celui du capital, peut améliorer à long terme, le bien-être des moins altruistes et, dans certains cas, peut être Pareto-améliorante, si les ressources disponibles pour les plus altruistes augmentent avec la réforme
This thesis analyzes the impact of inheritance taxation on growth and labor supply, considering the diversity of intergenerational family transfers, such that bequests, parent's education spendings or time transfers. These forms of family solidarity generate externalities, which impact growth and labor supply, and affect the effectiveness of tax policies. Concerning inheritance tax which reduces the incentive to save, it can also increase educational investment or time transfers, which can positively affect household productivity and labor supply. For this purpose, we use overlapping generations models with altruism towards offspring. The thesis is divided into three chapters. The first chapter studies the impact of public debt on intergenerational transfers and on human capital growth, using a simple tax structure with labor and bequest taxes. In this model, parents augment their children's income through education and bequest. When public debt is not available, we show that the long run growth is higher thanks to an increase of the gap between the two taxes, which underlines the role of inheritance taxation. The second chapter proposes a model with rational altruism textit{`a la} Barro, where time transfers and bequests are available to parents. We analyze a shift from capital income tax towards inheritance tax, leaving constant the capital labor ratio. We show that this reform may increase welfare of all generations. Welfare improvement mainly depends on the effect of the reform on the labor supply. This tax reform is also implemented in the third chapter where we consider that dynasties differ in productivity and altruism. We show that the tax reform increases the welfare of less altruistic dynasties but decreases welfare of the most altruistic one. Extending the model with time transfers and elastic labor supply, we identify situations where the tax reform is Pareto improving
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Pomichálková, Lucie. "Komparace daňového zatížení nemovitostí v ČR a ve vybraných státech EU." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232556.

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Diploma thesis is focused on the comparison of the tax burden on residential property owner in the Czech Republic and in selected European countries. The content of this thesis is a comprehensive review of taxes relating to real estate in our country, their detailed analysis and subsequent comparison with the situation of selected countries. The possible future development of property taxation in the Czech Republic is predicted in conclusion.
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Stolařová, Lenka. "Kritická komparace daňového zatížení nemovitostí a trhu bydlení v ČR s vybranými státy." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2013. http://www.nusl.cz/ntk/nusl-232826.

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This diploma thesis is focused on a critical comparison of the tax burden on real estate in the Czech Republic and in selected countries of the European Union. At first, comparison will be implemented on the general level, after that a practical calculation for the most popular type of housing will be realized. This thesis provides a comprehensive view of the tax on real estate and business transfer. A comparison of taxes related with real estate in the countries of the European Union will be used for a prediction of the tax burden on real estate in the Czech Republic for the following years.
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Roláková, Jana. "Komparace majetkových daní v České republice a Irsku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2015. http://www.nusl.cz/ntk/nusl-225350.

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The diploma thesis is focused on property taxes in the Czech Republic and Ireland. The first part is aimed at tax theory and history of the property taxes. The next part describes current tax legislation for property taxes in both states. The main aim of this work is to compare the property taxes in the Czech Republic and Ireland and formulate the conclusion with particular property taxes applied in the Czech Republic. This problem is treated in the last chapter.
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Rodthong, Ratichai. "The taxation of wealth transfers in Thailand." Thesis, Brunel University, 2016. http://bura.brunel.ac.uk/handle/2438/12104.

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This thesis examines the case for a wealth transfer tax in Thailand, against the background, inter alia, of the failure of Thailand’s defunct tax law on estate and inheritance (the Estate and Inheritance Tax Act, 1933). Thailand has a significant problem with income and wealth distribution, with an increasing gulf between the rich and the poor—a root cause of the nation’s ongoing political conflicts. Such substantial economic inequality is partly caused by imbalances and inequalities in the Thai taxation system, and it will be argued that the tax system requires restructuring through the introduction of the wealth transfer tax. This would be a significant tax policy initiative that may assist in tackling a root cause of Thailand’s political and economic crises. In addressing the above issues, this thesis examines aspects of the US federal estate and gift taxes and the UK inheritance tax systems. Comparisons between the criteria, rules and concepts in the US and UK systems reveal that Thailand should not simply import wholesale the approach of either country. Both systems have commendable features that may, when combined, help address the causes of the failure of the Thai Estate and Inheritance Tax Act of 1933. It will be argued that a wealth transfer tax should be introduced in Thailand, in the form of a transferor-based system, which incorporates selected criteria, rules, and concepts arising from both the US and UK jurisdictions. In adopting the proposed reform, it is essential to consider Thailand’s political, economic, social and legal contexts, including Thailand’s current legislation relating to wealth transfers, as such laws will inform and partly shape the drafting of a prospective wealth transfer tax in Thailand.
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Kotze, Jan Harmse, and Wyk E. Van. "Die invloed van kapitaalwinsbelasting op boedelbeplanning en boedelbelasting en die toepaslikheid van trusts in boedelbeplanning na die inwerkingtreding van Kapitaalwinsbelasting." Thesis, Stellenbosch : University of Stellenbosch, 2009. http://hdl.handle.net/10019.1/15522.

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Thesis (MAcc)--University of Stellenbosch, 2009.
AFRIKAANSE OPSOMMING: Met die bekendstelling van kapitaalwinsbelasting in 2000 was belastingpligtiges en belastingadviseurs bekommerd oor die invloed daarvan op belasting- en boedelbeplanning. Om die volle impak daarvan te verstaan moet die werking van kapitaalwinsbelasting ondersoek word. Paragraaf 10 van die Agste Bylae definieer die belasbare kapitaalwinste vir die jaar van aanslag. Hiervolgens word kapitale winste in die hande van verskillende belastingpligtiges teen verskillende “koerse” belas. In die algemeen word daar na Paragraaf 10 verwys as die insluitingsartikel wat op kapitaalwinste van toepassing is. Aangesien slegs ‘n “gedeelte” van kapitaalwinste onderhewig is aan normale belasting is een van die grootste faktore in die huidige belastingomgewing steeds om te onderskei tussen inkomste van ‘n kapitale of nie-kapitale aard. Deur die toepassing van Paragraaf 10 word kapitaalwinste gerealiseer deur Trusts en Maatskappye teen hoër koerse belas, as in die geval van individue. Dit het tot gevolg dat belastingpligtiges en belastingadviseurs die gebruik van trusts as ‘n effektiewe hulpmiddel vir boedelbeplanning begin bevraagteken het. Die effektiewe belastingkoers van toepassing op kapitaalwinste gerealiseer deur individue is egter die laagste van al die verskillende belastingpligtiges. Wanneer ‘n individue te sterwe kom is sy boedel onderhewig aan boedelbelasting, wat ‘n verdere belasting las tot gevolg het. Indien ‘n trust effektief toegepas word tydens die opstel van ‘n boedelplan vir ‘n individu sal die bates van die trust nie onderhewig wees aan boedelbelasting nie. Deur die verskeie opsies wat beskikbaar is vir ‘n belastingpligtige, wanneer hy ‘n besluit moet neem watter beleggingsvoertuig hy moet gebruik vir die belegging, kan die effektiewe belastingkoerse vergelyk word. Deur die uitkomste van die verskeie opsies teenoor mekaar te vergelyk bewys dit dat indien ‘n trust korrek aangewend word, dit steeds as ‘n effektiewe hulpmiddel in ‘n boedelplan kan aangewend word. Tydens die uitvoer van die vergelyking van die verskillende opsies wat vir die belastingpligtige beskikbaar is, is die tydwaarde van geld buite rekening gelaat. Indien die lewensverwagting van ‘n individu in berekening gebring word kan die uitkoms van die vergelyking moontlik anders wees. Deur dit alles in ag te neem bevestig dit weereens dat elke individue se boedelplan uniek sal wees indien sy persoonlike finansiële omstandighede in ag geneem word.
ENGLISH ABSTRACT: With the introduction of capital gains taxation in 2000, taxpayers and their advisors feared the impact thereof on tax planning and estate planning. To determine the impact thereof the taxation of capital gains must be understood. Paragraph 10 of the Eight Schedule define the taxable portion of capital gains for the year of assesment. Paragraph 10 is also commonly known as the inclusion clause applicaple on capital gains. This application of paragraph 10 has the effect that capital gains realised by different types of taxpayers are taxed at different rates. Due to the application of paragraph 10 only a portion of the capital gain realised by the taxpayer is subject to normal taxation. Therefor one of the biggest concerns for taxpayers still is to determine if income are of a capital nature or not. The inclusion rate, according to paragraph 10, applicable on capital gains realised by trusts and companies is higher than that of a individual and gives rise to a bigger tax burden relating to capital profits for trusts and companies. Therefor taxpayers and their advisors doubt wether a trust could still be used as an effective tool for estate planning. The effective tax rate on caiptal gains for individuals is the lowest for all types of taxpayers. But when an individual dies his estate is subject to estate duty, which leaves an additional burden for an individual to take into account. When a trust is effectively utilised in preparing an estate plan for an individual, the assets of the trust should not be subject to estate duty. By evaluating the effective tax rates applicable to the different options available to a taxpayer when he needs to determine which investment vehicle to use when making an investment, a comparision can be made. By comparing the effective tax rates a conclusion can be drawn that a trust can still be used as an effective tool for estate planning when utilised properly. When the comparison was made the time value of money was ignored. If the life expectancy of a individual are taken into account the outcome could be different. When everything is taken into consideration the conclusion is that the estate plan for every individual is unique and determined by his or her personal financial circumstances.
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Semerád, Pavel. "Daňové dopady na majitele nemovitostí." Master's thesis, Vysoké učení technické v Brně. Ústav soudního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-232545.

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The thesis deals with tax liabilities of an owner of real estate. The theoretical part describes tax acts in 2010 which are used in the thesis. I focused on selection of the parts of the acts which refer to real estate so that the public can easily understand and use them. The practical part includes taxation of specific cases with commentary and reasoning of individual steps arising during purchase, usage and transfer of real estate. The specific cases are modelled for a natural person taxpayer not being an entrepreneur and a natural person taxpayer being an entrepreneur.
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Books on the topic "Inheritance and trasfer tax"

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Yangdose silmu haesŏl: Tʻoji chʻogwa idŭkse, sangsok, chŭngyŏse. Sŏul Tʻŭkpyŏlsi: Sabŏp Haengjŏng Munhwawŏn, 1990.

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Walters, R. M. Inheritance tax. (London): Macdonald & Evans, 1986.

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Coombes, John. Inheritance tax. London: Sweet and Maxwell, 1987.

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Walters, R. M. Inheritance tax. London: Pitman, 1986.

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Office, National Audit. Inheritance tax. London: H.M.S.O., 1992.

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Great Britain. Board of Inland Revenue. Inheritance tax. London: Board of Inland Revenue, 1990.

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Great Britain. Board of Inland Revenue. Inheritance tax. London: Board of Inland Revenue, 1987.

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J, Lyons Timothy, and Chapman A. L, eds. Chapman's inheritance tax. 8th ed. London: Longman Law, Tax, and Finance, 1990.

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Robert, Venables. Inheritance tax planning. London): Key Haven (61, Harrington Gdns., SW7 4DZ, 1986.

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West, Max. The inheritance tax. Clark, N.J: Lawbook Exchange, 2003.

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Book chapters on the topic "Inheritance and trasfer tax"

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Sinclair, Walter. "Inheritance tax." In St. James’s Place Tax Guide 2002–2003, 357–84. London: Palgrave Macmillan UK, 2002. http://dx.doi.org/10.1057/9780230287716_22.

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Boczko, Tony. "Inheritance Tax." In Managing Your Money, 182–97. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-47188-8_8.

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Kania, Beatrix. "Inheritance Tax." In Steuerstandort Großbritannien, 200–211. Wiesbaden: Springer Fachmedien Wiesbaden, 2012. http://dx.doi.org/10.1007/978-3-8349-3703-2_10.

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Furnham, Adrian. "Sociobiology and inheritance tax." In Management and Myths, 129–30. London: Palgrave Macmillan UK, 2004. http://dx.doi.org/10.1057/9781403990037_47.

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Melkevik, Åsbjørn. "An Inheritance Tax Dead on Arrival." In Palgrave Studies in Classical Liberalism, 179–206. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-37908-7_7.

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Okamoto, Akira. "Inheritance Taxes and Tax Reforms in an Aging Japan." In Tax Policy for Aging Societies, 75–92. Tokyo: Springer Japan, 2004. http://dx.doi.org/10.1007/978-4-431-53975-9_5.

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Rowlingson, Karen. "‘You Can’t Take It with You When You Die’: Wealth, Intestacy Rules and Inheritance Tax." In Death and Social Policy in Challenging Times, 168–83. London: Palgrave Macmillan UK, 2016. http://dx.doi.org/10.1057/9781137484901_10.

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8

Knirck, Jason. "Taxation and the Revolutionary Inheritance: Tax Proposals, Legitimacy, and the Irish Free State, 1922–32." In Taxation, Politics, and Protest in Ireland, 1662–2016, 277–304. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-04309-4_11.

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Fukui, Hideo. "Land Plots with Unknown Owners: Causes and Legal Measures—The Necessity for a Thorough Reduction of Transaction Costs." In New Frontiers in Regional Science: Asian Perspectives, 31–62. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_4.

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AbstractThe increase of land plots with unknown owners, namely, land plots whose owner’s name and address are not easily identifiable through repeated inheritance, etc., has emerged as a prominent social issue. The major reason for this phenomenon is the Civil Code that unconditionally allows the sharing of real estate by an unlimited number of co-owners, for one thing, and the registration system of real estate that does not require the true owner to register and thus does not show the real rights of real estate, for another. To reduce the increase of land plots with unknown owners as a proactive measure and to utilize them as a reactive measure, it is necessary to establish the one-owner principle with a ban of the sharing of real estate even through inheritance, to abolish fixed asset tax on buildings and houses, to require the new owner of real estate to register the right upon the transfer of ownership and for the registration office to make it public, to amend the Land Expropriation Act to facilitate the purchase of the land plots for public purpose without owner identification, to create an institutional arrangement that allows the will of the owner to be fictionally replaced, and to amend the Civil Code to allow the disposal of shared real estate by the majority of the co-owners.
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Fukui, Hideo. "Real Estate and the Legal System of Japan." In New Frontiers in Regional Science: Asian Perspectives, 3–7. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-15-8848-8_1.

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AbstractIn Part I, entitled Real Estate and the Legal System, we analyze owner-unknown land issues, land acquisitions, and real estate auctions.The use and value of real estate such as land and buildings are significantly affected by public laws and regulations related to urban planning and construction, the environment, and taxation; for example, contract laws such as the Act on Land and Building Leases; private laws regulating torts, collateral enforcement, and so on; tax laws that regulate transfer taxes, ownership taxes, and transaction taxes; and regulations surrounding land use and urban infrastructure development. This paper discusses, therefore, the relationships between these laws and real estate, identifies problems in the laws associated with real estate in Japan, and proposes improvements.First, in recent years, owner-unknown land issues have become a serious concern in Japan. The Japanese registry does not always reflect the actual rightful owner, primarily because such registration is only a perfection requirement in civil law and registration involves a great deal of time and money. For example, because a large extent of land is registered to owners from nearly 100 years ago, it has changed hands many times through inheritance, which means that today, it is extremely difficult to determine the actual owner (inheritor) without spending a great deal of time and money. However, if the profits to be obtained from the land do not justify such expense, the land remains unused as “owner-unknown land.”Buying and selling land under Japanese civil law requires an agreement from all landowners including in the case of shared ownerships; therefore, even if the land has high returns, if it is “owner-unknown land,” it cannot be used effectively. With a focus on unknown-owner land, in this section, four writers provide multifaceted perspectives on the causes thereof, the defects in the current system, and the possible solutions.Eminent domain, the system which allows the acquisition of land against the land owner’s will for public projects, is widely institutionalized in many countries. It works to mitigate the owner-unknown land issues as far as lands are acquired by public projects.Further, real estate auctions are often held when liens are placed on land and/or residences for housing loan defaults. The Japanese civil auction system, which was institutionalized at the end of the nineteenth century, stipulates that a tenancy that is behind on a mortgage may resist a purchase unconditionally as long as the mortgage default period is within 3 years (short-term lease protection system/former Civil Code Article 395). This system was intended to avoid the unstable use of mortgaged properties and to promote the effective use of real estate; however, because the majority of users and the beneficiaries of this system were in fact anti-social groups, it was used to demand money unjustly from debtors and buyers, thus preventing the effective use of the mortgaged properties.When the protection of short-term leases was abolished in 2004, these types of interferences are said to have decreased drastically. However, successful bids for auctioned real estate properties continue to be lower than in general transactions. Therefore, here, we provide a quantitative analysis of these situations and propose further auction system improvements.Below, we introduce the outlines of each theory in Part I.
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Reports on the topic "Inheritance and trasfer tax"

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Acciari, Paolo, and Salvatore Morelli. Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016. Cambridge, MA: National Bureau of Economic Research, October 2020. http://dx.doi.org/10.3386/w27899.

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