期刊文献+

简论征收遗产税的经济社会效应 被引量:3

下载PDF
导出
摘要 遗产税征收能够有效提高代际公平水平,对提高居民即期消费水平、促进社会福利事业发展、完善地方税制建设等方面所显示的内在调节功能也越发明显。因此,征收遗产税的经济社会效应也越发显著。
出处 《淮南师范学院学报》 2010年第6期51-52,共2页 Journal of Huainan Normal University
基金 安徽省税务学会2010年度税收调研课题
  • 相关文献

参考文献2

共引文献10

同被引文献28

  • 1樊静.开征遗产税的理想与现实[J].法学杂志,1998,19(4):45-46. 被引量:2
  • 2高培勇.遗产税真的“中国不宜”吗?[J].农村农业农民(下半月),2006(12):24-24. 被引量:2
  • 3Max West. The inheritance tax[M]. New York: Columbia University Press, Macmillan Co., 1908.(Studies in history, economics, and public law, v. 4, no. 2.).
  • 4M.Vigie. Vicesima libertatis,Vicesima Here- ditatis[M]. Paris:Ernest Thorin Editeur, 1881:16.
  • 5Austria, Belgium, Denmark, Finland, France, Germany, Greece, Iceland, lreland, Ja- pan, Luxembourg, Netherlands, Norway, Portugal, Spain, Sweden, and Turkey.
  • 6Helmuth Cremer. Pierre Pestieau, 2003, The tax treatment of intergenerational wealth trans- fers. Paper presented at the CESIfo Venice Summer Institute Workshop on "Taxation and the Family", July 24-26.
  • 7ens Beckert, 2010, Are We Still Modern? In- heritance Law and the Broken Promise of the En- lightenment,MPIFG Working Paper 10 /7.
  • 8C.D. Harbury and D.M.W.N. Hitchens, Inheri- tance and Wealth Inequality in Britain (London: George Al]en and Unwin, 1979). Cited in Jagadeesh Gokhale et al., "Simulating the Transmission of Wealth Inequality via Bequests.".
  • 9A. Masson and P. Pestieau (1997),"Bequests Motives and Models of Inheritance: A Survey of the Literature",in G. Erreygers & T. Vandevelde (eds.), Is Inheritance Legitimate? , Heidelberg, Springer, 1997,p. 57.
  • 10Jens Beckert. Why is the Inheritance Tax so ControversialEJ]. Society 45(6), 2008, 521-528. Springer.

引证文献3

二级引证文献3

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部