The Resource Contours of a modern inheritance and gift tax

Contours of a modern inheritance and gift tax

Label
Contours of a modern inheritance and gift tax
Title
Contours of a modern inheritance and gift tax
Creator
Subject
Language
eng
Summary
This article first provides a short overview of the development of the ability to pay. Then it deals with objections against inheritance and gift tax and examines the question whether inheritance and gift tax can be integrated into an income tax system. Finally the rates and exemptions applicable to the recipient of a bequest or gift is considered
Citation source
In: Intertax. - The Hague. - Vol. 34 (2006),
http://library.link/vocab/creatorName
Vijfeijken, I.J.F.A. van
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • inheritance tax
  • gift tax
  • ability to pay
  • equal treatment
  • residence principle of taxation
Label
Contours of a modern inheritance and gift tax
Instantiates
Publication
Label
Contours of a modern inheritance and gift tax
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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