Vermögens-, Vermögenszuwachs- und Vermögensverkehrsteuern

MARTIN ZAGLER

doi:10.1007/978-3-658-36042-9

Vermögens-, Vermögenszuwachs- und Vermögensverkehrsteuern

Translated title of the contribution: [Machine translation] Wealth, asset growth and asset transaction taxes

MARTIN ZAGLER

Department of Economics and Business Studies

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

[Machine translation] Wealth taxes tax accumulated past differences in income, and consumption. Capital growth taxes only tax additional, assets, during wealth transaction taxes, capital transactions,, such as the sale of securities or inheritances., Wealth taxes can be justified in part with allocative arguments, However, the redistribution argument is much more relevant., Inheritance taxes (often combined with gift taxes around a, to prevent evasion) taxed depending on the amount of inheritance and degree of kinship, the increase in wealth of heirs, as they do not earn any income in, represent the actual meaning.

Translated title of the contribution	[Machine translation] Wealth, asset growth and asset transaction taxes
Original language	German
Title of host publication	Der öffentliche Sektor - Einführung in die Finanzwissenschaft
Publisher	Springer Gabler
Pages	335-350
Number of pages	16
ISBN (Print)	978-3-658-36041-2
DOIs	https://doi.org/10.1007/978-3-658-36042-9
Publication status	Published - 2022

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10.1007/978-3-658-36042-9

https://hdl.handle.net/11579/161343

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title = "Verm{\"o}gens-, Verm{\"o}genszuwachs- und Verm{\"o}gensverkehrsteuern",

abstract = "[Machine translation] Wealth taxes tax accumulated past differences in income, and consumption. Capital growth taxes only tax additional, assets, during wealth transaction taxes, capital transactions,, such as the sale of securities or inheritances., Wealth taxes can be justified in part with allocative arguments, However, the redistribution argument is much more relevant., Inheritance taxes (often combined with gift taxes around a, to prevent evasion) taxed depending on the amount of inheritance and degree of kinship, the increase in wealth of heirs, as they do not earn any income in, represent the actual meaning.",

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N2 - [Machine translation] Wealth taxes tax accumulated past differences in income, and consumption. Capital growth taxes only tax additional, assets, during wealth transaction taxes, capital transactions,, such as the sale of securities or inheritances., Wealth taxes can be justified in part with allocative arguments, However, the redistribution argument is much more relevant., Inheritance taxes (often combined with gift taxes around a, to prevent evasion) taxed depending on the amount of inheritance and degree of kinship, the increase in wealth of heirs, as they do not earn any income in, represent the actual meaning.

AB - [Machine translation] Wealth taxes tax accumulated past differences in income, and consumption. Capital growth taxes only tax additional, assets, during wealth transaction taxes, capital transactions,, such as the sale of securities or inheritances., Wealth taxes can be justified in part with allocative arguments, However, the redistribution argument is much more relevant., Inheritance taxes (often combined with gift taxes around a, to prevent evasion) taxed depending on the amount of inheritance and degree of kinship, the increase in wealth of heirs, as they do not earn any income in, represent the actual meaning.

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U2 - 10.1007/978-3-658-36042-9

DO - 10.1007/978-3-658-36042-9

M3 - Contributo in volume (Capitolo o Saggio)

SN - 978-3-658-36041-2

SP - 335

EP - 350

BT - Der öffentliche Sektor - Einführung in die Finanzwissenschaft

PB - Springer Gabler

ER -

Vermögens-, Vermögenszuwachs- und Vermögensverkehrsteuern

Abstract

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