Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany

Glogowsky, Ulrich

doi:10.2139/ssrn.3715280

Cited by 4 publications

(4 citation statements)

References 23 publications

(37 reference statements)

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“…18 This setup mirrors that in Glogowsky (2020). 19 To see this, consider a small change in the linear tax rate from τ to τ + ∆τ that leads to a change of choice of gifts from g * to g * + ∆g.…”

Section: E Online Appendix: Bunching Theorymentioning

confidence: 97%

“…Kopczuk and Slemrod (2001) and Goupille-Lebret and Infante (2018) find modest responsiveness of accumulated wealth and estates to taxation. Glogowsky (2020) uses a bunching estimator to find a short-run elasticity of gifts to transfer taxation of below 0.1. However, this paper is in the context of a system of joint taxation of gifts and inheritances without any tax incentive to make transfers as gifts rather than bequests.…”

Section: Related Literaturementioning

confidence: 99%

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Wealth, gifts and estate planning at the end of life

Sturrock¹,

Groot²,

Möhlmann³

2022

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We quantify the size and tax-responsiveness of financial transfers made to heirs before death. The wealth of singles (including widows) with children declines substantially in anticipation of death. 92% of this decline is explained by transfers to children, while long-term care copayments can explain the remainder. Tax-reducing transfers are made across the wealth distribution and are very responsive to the tax rate. Using bunching and difference-in-bunching estimation and exploiting a reform to gift taxation, we estimate Frisch elasticities of gifts to the net-of-tax rate between 9, for those giving around e27,000, and 1, for those giving around e125,000.

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Section: E Online Appendix: Bunching Theorymentioning

confidence: 97%

Section: Related Literaturementioning

confidence: 99%

Wealth, gifts and estate planning at the end of life

Sturrock¹,

Groot²,

Möhlmann³

2022

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“…2 Literature. Our paper contributes to a growing empirical literature on the effects of capital taxation (see, e.g., Lavecchia and Tazhitdinova 2021;Agersnap and Zidar 2021;Glogowsky 2021;Nekoei and Seim 2018;Martínez-Toledano 2020;Boissel and Matray 2021;Arefeva et al 2021;Agrawal et al 2020), and in particular, the literature on household responses to wealth taxation (Seim 2017;Zoutman 2018;Durán-Cabré et al 2019;Londoño-Vélez and Ávila-Mahecha 2020a;Londoño-Vélez and Ávila-Mahecha 2020b;Jakobsen et al 2020;Brülhart et al 2021;Ring 2020;Berg and Hebous 2021). Our main contribution to this literature is to consider the effect on charitable giving.…”

Section: Introductionmentioning

confidence: 92%

Wealth Taxation and Charitable Giving

Ring

Thoresen

2021

SSRN Journal

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“…In the 2020 State Budget Posture, tax revenue in 2020 accounted for IDR 1,069.97 trillion or 89.25% of the total state revenue. This means that all the funds required by the government to run the wheels of government and provide access to basic services for its citizens depends heavily on tax revenues (Fang et al, 2022;Glogowsky, 2020;Lhoka & Sukartha, 2020). The Directorate General of Taxes (DGT) is appointed by the government as an institution in charge of collecting tax revenues, carrying out tax reforms in order to achieve tax revenues in accordance with the established revenue budget.…”

Section: Introductionmentioning

confidence: 99%

The The Analysis of Directorate-General of Tax Information System (SIDJP) Effectiveness to Improve the Employee Performance in 2021 (a Case Study at Pasar Rebo Small Tax Office)

Malik

Lainun

2022

ijss

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Directorate-General of Tax (DJP) consistently reforms its tax administration system, among others by upgrading the Directorate-General of Tax Information System (SIDPJ) application to improve the previous application and therefore enable the tax officers for more efficient and effective work. The research aims to analyze the effectiveness of the Directorate-General of Tax Information System (SIDJP) to improve employee performance in 2021 (A Case Study at the Pasar Rebo Small Tax Office). The method used in the research was qualitative-descriptive using interviews, observation, and documentation to collect the data. The result of the research on the effectiveness of the SIDJP application shows that it has been effective in improving employee performance, as evidenced by the result of the interviews where employees find that they were facilitated in performing tax administration particularly tax administration and monitoring. However, the facts on the ground show that there were problems with the speed of access and occasional offline/downtime. Therefore, the recommended input for the system is to upgrade the SIDJP application with a more modern display and user-friendly layout to increase the storage and upgrade the server and bandwidth for faster data sending and receiving.

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Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany

Cited by 4 publications

References 23 publications

Wealth, gifts and estate planning at the end of life

Wealth, gifts and estate planning at the end of life

Wealth Taxation and Charitable Giving

The The Analysis of Directorate-General of Tax Information System (SIDJP) Effectiveness to Improve the Employee Performance in 2021 (a Case Study at Pasar Rebo Small Tax Office)

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