Vermögens-, Vermögenszuwachs- und Vermögensverkehrsteuern

[Machine translation] Wealth taxes on accumulated past income differences, and consumption. Capital gains taxes only tax additional, assets, while wealth transactions taxes,, tax, 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 by one, to prevent circumvention) taxed depending on the amount of inheritance and degree of kinship, the heirs' wealth growth, as they have no income in, make real sense.