Inheritances and gifts : Possibilities for a fair taxation of intergenerational capital transfers

Stößel, JohannesJohannesStößelSchneidereit, JulianJulianSchneidereitStockburger, SonjaSonjaStockburger2021-03-082021-03-0820201617-1799https://fis.uni-bamberg.de/handle/uniba/49625engInheritances and gifts : Possibilities for a fair taxation of intergenerational capital transfersarticle10.24357/igjr.6.2.830http://www.igjr.org/ojs/index.php/igjr/article/view/830