Vermögens-, Vermögenszuwachs- und Vermögensverkehrsteuern

[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.