文章基本信息

标题：Erbschaftssteuer – Abschaffen ist besser als revidieren
本地全文：下载
作者：Thomas Straubhaar
期刊名称：HWWI Policy Paper
印刷版ISSN：1862-4960
出版年度：2007
卷号：1
出版社：Hamburgisches WeltWirtschaftsInstitut
摘要：Of course there are some good reasons to tax inheritances. However, there are many more much better reasons to free bequests from taxes. Taxing legacies reduces incentives to accumulate wealth. Consequently, it lowers the accumulation of capital and the long term perspectives for growth and welfare. Most importantly, it is an attack towards private property and therefore it attacks the fundaments of a capitalist economy and liberal society.