Inheritance tax - Knowledge

2667:: the inheritance tax was abolished in 2004, however, there is still a tax called Stamp Duty, applied at a flat rate of 10% on the value of assets located in the country. Nonetheless, spouses, children, grandchildren, parents, and grandparents ("legitimate heirs"), since 2009, are exempt from this tax. Stamp Duty applies to real estate, registrable movable assets (such as cars or boats), and others, but does not apply to personal use items, such as clothes or jewelry, nor to life insurance or pensions from Social Security. It is important that all heirs, including those exempt, declare the assets received to the Tax Authority. The calculation of Stamp Duty, especially for real estate, is based on the property's Taxable Asset Value (VPT). Legitimate heirs are required to declare these assets, even though they are exempt from paying the tax. 49: 2180:: There is an inheritance tax levied. The law distinguishes between two types of inheritance collected by two groups on heirs. First is the legal part "collected by the heir according to their capacity". This means what proportion should the heir receive given by the relationship to the decedent. Second is the extra-legal part "collected by the heirs as a result of a will, donation, etc.". This means something more than the legal part, given by some document. Generally, rates for extra-legal part are higher. For both parts rate is 0% between spouses and all rates depend on the relationship to the decedent. 2064:) is usually 33% (2022), however there are some exceptions in the form of thresholds. The threshold is different for different groups of recipients of inheritance, depending on the relationship to decedent. In Group A there are children, or grandchildren (in case children are no longer alive) or parents, the threshold for zero tax rate is €335, 000. For Group B, which includes siblings, nieces and nephews and other linear ancestors, the threshold for tax free inheritance is €32,500 and for the last Group C of everyone else it is €16, 250. There are also some other exceptions. 2014:: The inheritance tax in Greece is different for different groups based on the degree of relationship with the deceased. Heirs are divided into three groups and within each group there are also separate rates for various values of the inherited property. Category A includes the spouse, children, grandchildren and parents and the rate is between 0 and 10%. For category B, including great-grandchildren, grandparents and great-grandparents, siblings etc., it is from 0 to 20% and for the rest in the category C it is from 0 (for very low inheritance) to 40%. 2412: 2240: 3224:: Inheritance tax is a flat tax on the value of the decedent's taxable estate as of the date of death, less allowable funeral and administrative expenses and debts of the decedent. Pennsylvania does not allow the six-month-after-date-of-death alternate valuation method that is available at the federal level. Transfers to spouses are exempt; transfers to grandparents, parents, or lineal descendants are taxed at 4.5%. Transfers to siblings are taxed at 12%. Transfers to any other persons are taxed at 15%. Some assets are exempted, including 2850:

therefore, usual in requisitions on title before conveyance, to demand for the protection of the purchaser the production of receipts for succession duty, as such receipts are an effectual protection notwithstanding any suppression or misstatement in the account on the footing of which the duty was assessed or any insufficiency of such assessment. The duty is by this act directed to be assessed as follows: on personal property, if the successor takes a limited estate, the duty is assessed on the principal value of the

2455: 1762:. This was the UK model before the Inheritance Tax in 1986 was introduced, when estates were charged to a form of gift tax called Capital Transfer Tax. Where a jurisdiction has both gift tax and inheritance tax, it is usual to exempt inheritances from gift tax. Also, it is common for inheritance taxes to share some features of gift taxes, by taxing some transfers which happen during the lifetime of the giver rather than on death. The UK, for example, subjects "lifetime chargeable transfers" (usually gifts to 1823: 2739: 2469: 2837:

appointed for the commencement of this act, either immediately or after any interval, either certainly or contingently, and either originally or by way of substitutive limitation and every devolution by law of any beneficial interest in property, or the income thereof, upon the death of any person dying after the time appointed for the commencement of this act to any other person in possession or expectancy". The property which is liable to pay the duty is in realty or leasehold estate in the

2338: 2186: 2356: 2721: 2577: 2119: 6960: 2172: 2619: 2503: 2387: 2563: 2226: 2778: 2673: 2659: 2278: 1892: 1652: 1926: 2693: 2324: 2296: 2048: 2020: 1849: 2489: 2431: 2373: 1906: 3285:, taxing heirlooms and legacies. In Rome this tax was considered a donation and it depended on if the subject who passes their goods to their heir was alive (inter vivos) or deceased (mortis causa). This tax disappeared during the Middle Ages and was again restored temporally with Charles the IV in 1798, and finally consolidated on 1829 with two rates depending on consanguinity 2% for spouses and 12% for the intestate until IV grade:. 2765: 2752: 2707: 2535: 2310: 2152: 6994: 5946: 2591: 2006: 2549: 1992: 1972: 1640: 2034: 2633: 2206: 1867: 2605: 1952: 3517:

amount to pay. Moreover, this amount and reductions vary enormously according to the Autonomous Community you reside. For example, in Galicia, direct relatives of the deceased person will be exempted to pay the inheritance tax until the amount to inherit doesn't arrive the million euros. While in Asturias if you inherit a 700,000 property, the person will pay around a 20% of the amount depending on the variables.

2070: 2521: 2258: 2090: 1946:(Swedish) is a state tax. Inheritance to the close family is tax free up to the worth of €20,000, and increasing from there via several steps (for instance, being 13% for €60,000–€200,000) to the maximum of 19% that must be paid for the portion of the inheritance that exceeds one million euros. Taxation is more severe in the case of remote relatives or those with no family connection at all (19–33%). 3554:, in the last decade of his reign. The 5% tax applied only to inheritances received through a will, and close relatives were exempt from paying it, including the deceased's grandparents, parents, children, grandchildren, and siblings. The question of whether a spouse was exempt was complicated—from the late Republic on, husbands and wives kept their own property scrupulously separate, since a 2932: 2200:. NB. as per 1 January 2010 Successierecht has been abolished for the erfbelasting regime, and is replaced with Erfbelasting with rates from 10% to 40% for brackets by amounts and separation. Sizeable exemptions are given based on separation. As an example, in 2019, these exemptions roughly equalled EUR 651k for partners, EUR 20k for children, EUR 2k for grandchildren and 40k for parents. 2304:: There is so called registration fees applied also on inheritance. There are four rates of the fee depending on the kinship with the decedent. The lowest rate is 2,5% of the inherited goods value applying for ancestors and descendants, then 5% rate for siblings, 25% for uncles, aunts, nephews, nieces, and cousins and the highest 35% rate for everyone else, who inherits something. 1843:(Inheritance tax). Collected at the federal level but distributed to the regional level. In the 2018 huge set of reforms, considering inheritance taxes, was accepted on the federal level and thus many changes on the regional level were also made. Since 2018, family homes are exempt from tax in all regions if it is bequeathed to a direct-line family member, spouse, or cohabitant. 2272:. The amendment of Spanish law has been put into practice, in compliance with the European Court ruling of September 3 of last year, and on December 31, 2014, Order HAP/2488/2014, of December 29, was published in the Official State Bulletin, which approves the Inheritance and Gift Tax self-assessment forms 650, 651, and establishes the place, form and term for its submission. 2042:: The taxation of inheritance depends on the value of the property inherited. There are different 5 tax rates. To the value of IQD 20 million the inheritance is tax free. From IQD 20 million to IQD 30 million the rate is 3%, from IQD 30 million to IQD 60 million it is 4%, from IQD 60 million to IQD 90 million 5% and the highest is for inheritance over IQD 90 million 6%. 1920:(estate duty). Collected at state level. Different rates depending on the relation to the deceased. Spouse: 0%. Children: 15%. Other relatives: 15% of the estate sum plus an additional 25% of the individual sum. The estate duty is calculated on the sum of the estate after deducting a free allowance on the estate (289,000 DKK in 2018). 1966:. Inheritance to the close family is tax-free up to the worth of €100,000, and increasing from there via several steps to the maximum of 45% that must be paid for the portion of the inheritance that exceeds 1.8 million euros. Taxation is more severe in case of remote relatives or those with no family connection at all (55–60%). 2220:). Tax rates vary from 3% to 20% depending on the value of the inherited estate and relationship with between the deceased and the beneficiary. Close family members can benefit from the inheritance tax exemption provided that the tax office is notified about the inheritance acquisition within a statutory deadline. 3516:

This tax is deducible in many ways related to the consanguinity of the person who inherits, to the handicap level, the number of properties, usage of this properties, possession of enterprises, condition of victim of gender violence or terrorism. There are a lot of causes that can reduce notably your

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placed on the gratuitous acquisition of property which passes on the death of any person, by means of a transfer from one person (called the predecessor) to another person (called the successor)". In order properly to understand the present state of the English law it is necessary to describe briefly

1986:. Smaller bequests are exempt, i.e., €20,000–€500,000 depending on the family relation between the deceased and the beneficiary. Bequests larger than these values are taxed from 7% to 50%, depending on the family relationship between the deceased and the beneficiary and the size of the taxable amount. 3243:

Impuesto de sucesiones, in Spain, is the inheritance tax "that you must pay for the transference of goods due to the decease of a person. When a person dies in Spain, the set of goods will pass to their successors (heirs or legatees), and is for this acquisition of goods, rights, and obligations for

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was introduced to tax capital gains on disposal of all assets. But as death is not treated as a disposal, it is only if and when assets are sold after death that capital gains tax is payable. A significant exemption from capital gains tax is the family home, which is exempt from tax if sold within 2

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You can calculate the tax you must pay following the state law. However, in Spain the calculus of the amount you pay depends on the specific autonomous community where you have your tax residence. In this scenario you must pay a percentage of the amount you inherit plus a certain quantity according

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c. 51) was in all cases to be calculated according to the principal value of the property, i.e., its selling value, and though still payable by installments interest at 3% is chargeable. The additional succession duties are still payable in cases where the estate duty is not charged, but such cases

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The Finance Acts 1894 and 1909 effected large changes in the duties payable on death. As regards the succession duties they enacted that payment of the estate duties thereby created should include payment of the additional duties mentioned above. Estates under £1,000 (£2,000 in the case of widow or

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Special provision is made for the collection of duty in the cases of joint tenants and where the successor is also the predecessor. The duty is a first charge on property, but if the property be parted with before the duty is paid the liability of the successor is transferred to the alienee. It is,

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between the predecessor and successor was imposed upon every succession which was defined as "every past or future disposition of property by reason whereof any person has or shall become beneficially entitled to any property, or the income thereof, upon the death of any person dying after the time

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is paid as a national tax (between 10 and 50% taxes on inheritance when deceased, and gift taxes are also taxable on property and/or stock received by heir or child). After Samsung Group titan Lee Kun Hee chairman's death in year 2020, his heirs are facing a $ 10 billion inheritance tax bill. (50%

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It is a progressive tax, from 7.65% to 34% not including bonuses or reductions. However, rebates or reductions are common in most of the autonomous communities, with several of them reducing the tax rate to 1%, sometimes even to 0% if the tax base does not exceed a certain minimum. The applicable

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Class A beneficiaries are exempt from the inheritance tax. It includes the deceased person's spouse, domestic partner, or civil union partner parent, grandparent, child (biological, adopted, or mutually acknowledged), stepchild (but not stepgrandchild or great-stepgrandchild), grandchild or other

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or yearly income estimated according to the period during which he is entitled to receive the annuity or yearly income, and the duty is payable in four yearly installments free from interest. If the successor takes absolutely he pays in a lump-sum duty on the principal value. On real property the

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and personalty—not subject to legacy duty—which the beneficiary claims by virtue of English, Scottish, or Irish law. Personalty in England bequeathed by a person domiciled abroad is not subject to succession duty. Successions of a husband or a wife, successions where the principal value is under

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Tax on Causa Mortis Transmission and as Donation of any Property and Rights). Collected at the state level. Brazilian States can charge progressive rates for the ITCMD, increasing the rate according to the amount donated or inherited, however, the Brazilian Senate limited the maximum rate to

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There was a steep increase in the number of countries that implemented inheritance taxes throughout the 19th and early 20th century. From 1960 onwards, inheritance taxes declined in prevalence as numerous countries repealed theirs. For historical reasons, the term "death duty" is still used

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This tax can be partially deduced according to the blood proximity of the person who will inherit the goods. The amount to deduce vary considerably depending on the autonomous community, and the reduction on the amount to pay has a descendant character, according to the membership group:

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proceeds. The inheritance tax is imposed on both residents and nonresidents who owned real estate and tangible personal property in Pennsylvania at the time of their death. The Pennsylvania Inheritance Tax Return (Form Rev-1500) must be filed within nine months of the date of

3124:: Inheritance is exempt if passed to a surviving spouse, parents, or grandparents, or to children, grandchildren, or other "lineal" descendants. Other recipients are subject to inheritance tax, with rates varying depending on the relationship of the recipient to the deceased. 2483:. Cancelled in 2013 and is not paid since 1 January 2014. All income from inheritance is now exempt from all taxes (including income tax). Before the reform there was a system of inheritance tax rates depending on the amount inherited and relationship to decedent. 5735: 3248:

rate also depends on the proximity of the recipient or heir, being lower the greater its proximity to the deceased or donor (descendants, spouse...). It is usually summarized with the donation tax, as many parents transfer their goods inter vivos to their heirs.

2166:: for 2 people if 1) they are not related: 7.5% and additional 7.5% if it is an estate; 2) if they are related and they lived together: 0.25% and additional 0.25% if estate; 3) if they are related and they did not live together: 0.5% and additional 0.5% if estate 6450: 5474:"RECAUDACIÓN LÍQUIDA OBTENIDA Y APLICADA POR TRIBUTOS CEDIDOS GESTIONADO POR LAS COMUNIDADES AUTÓNOMAS DE RÉGIMEN COMÚN — Y — RECAUDACIÓN LÍQUIDA OBTENIDA Y APLICADA POR TRIBUTOS CONCERTADOS, CONVENIDOS Y PROPIOS DE LAS COMUNIDADES FORALES" 3288:

This tax will be oscillating for almost two centuries between 1 and 15% depending on the proximity group until the 11th of June 1964, where acquisitions mortis causa will be drastically increased compared to the previous centuries.

2401:(The estate and gift tax) The estate and gift tax in Venezuela is imposed on inheritance as well as on gifts and other benefits. The tax rate is dependent on the kinship between the decedent and the one, who receives the inheritance. 3244:

which this tax must be paid". In Spain, the tax is regulated in Law 29/1987, of December 18, on Inheritance and Donation Tax by Royal Decree 1629/1991, of November 8, which approves the Tax Regulation on Inheritance and Donations.

1714:(money and property) of a person who has died. However, this distinction is not always observed; for example, the UK's "inheritance tax" is a tax on the assets of the deceased, and strictly speaking is therefore an estate tax. 5476:[LIQUID REVENUE OBTAINED AND APPLIED FOR ASSIGNED TAXES MANAGED BY THE COMMUNITIES COMMON REGIME SELF-EMPLOYED — AND — LIQUID REVENUE OBTAINED AND APPLIED FOR AGREED, AGREED AND OWN TAXES OF THE REGIONAL COMMUNITIES] 3562:

on marital devotion probably exempted a spouse. Estates below a certain value were also exempt from the tax, according to one source, but other evidence indicates that this was only the case in the early years of

2318:: Inheritance in Turkey is subject of Inheritance and gift tax with tax rates between 1% and 30%. This tax is payable over a period of three years. This can be done in biannual instalments in May and November. 3052:

and remote successions; sometimes progressive, according to the amount of the succession. The state duties generally touch real estate successions as well as those to personal property. If a citizen of state

5650: 2715:: There are three degrees of succession and for each there is different tax rate. For the first degree (spouse, partner, children, parents) there is 0% tax rate, for the second 1,5% and for the third 2.5%. 5738:[Successions or inheritances: Tax regulations - Succession - Citizenship and family life - Citizens - Your rights and obligations in the EU - Your European area - General Access Point]. 3312:

It will then be eliminated temporarily in 1977 and restored in 1987 which will prevail until now. Here the reductions that you can make on the payment are specified according to the 4 Groups:

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The only Autonomous community excluded are Navarra and the Basque Country because they have their own tax system, and they work independently from the other communities or the central state.

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It is also presented a reduction of 47,858.59 euros for people who present a legal condition of handicapped over 35%. This deduction can increase up to 150,253.03 in handicaps over 65%.

2497:: : There is no inheritance tax, however the income from inheritance is a subject of the personal income tax, which is at rate 20% and there are also some exempts from the taxation. 2113:: paid as a national tax (between 10 and 55% after an exemption of ¥30 million + ¥6 million per heir is deducted from the estate) Japan has the highest inheritance tax rate in the world. 7004:

page, which distinguishes not just between pages which would otherwise have the same name, but also between similar legal concepts which have different names in different jurisdictions.

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duty is payable in eight half-yearly installments without interest on the capital value of an annuity equal to the annual value of the property. Various minor changes were made. The

5614: 5736:"Sucesiones o herencias: Normas fiscales - Sucesión - Ciudadanía y vida familiar - Ciudadanos - Tus derechos y obligaciones en la UE - Tu espacio europeo - Punto de Acceso General" 4054: 5527: 3130:: The inheritance tax is a tax on a beneficiary's right to receive property from a decedent's estate. It is imposed as a percentage of the amount transferred to the beneficiary: 5251: 3207:

Class E includes the State of New Jersey or any of its political subdivisions for public or charitable purposes, an educational institution, church, hospital, orphan asylum,

3955: 2381:: Income from inheritance is taxed as non-employment income in one category with income from gifts and winning prices (casino winning prices excluded) at 10% tax rate. 5338: 4885: 2642: 6791: 5140: 2701::The tax was abolished for close relatives (children, parents, spouse etc.), but there is still 18% general tax rate and 9% rate applying to residential property. 4875:

The Estate Duty Act came into effect 15 October 1953. The E.D.(Amendment) Act of 1985 discontinued the estate duty on deaths occurring on or after 16 March 1985.

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in 2020 dollars). This was a tax on the privilege of succession, and devises and land distributions of land were unaffected. The duty ran from 75 cents on the

4733: 2332:: In Ukraine, there is no inheritance tax, but amount inherited is taxed as ordinary income and therefore is subject to personal income tax at 0%, 5% or 18%. 4306: 2420:: Abolished the federal estate tax in 1979, and Australian State inheritance taxes (called death duties) were abolished between 1978 and 1982. In 1985, 3139:

Transfers to "Class C" recipients (all other persons) are taxable at a higher rate. Kentucky imposes an estate tax in addition to its inheritance tax.

5446:"BOE.es - BOE-A-1991-27678 Real Decreto 1629/1991, de 8 de noviembre, por el que se aprueba el Reglamento del Impuesto sobre Sucesiones y Donaciones" 5505: 2832:

c. 51) was the principal act that first imposed a succession duty in England. By that act a duty varying from 1% to 10% according to the degree of

2463:: abolished inheritance tax in 1972. However, capital gains are 50% taxable and added to all other income of the deceased on their final return. 1755:

inheritance tax. When a jurisdiction has both capital gains tax and inheritance tax, inheritances are generally exempt from capital gains tax.

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Arguments for inheritance taxes include reduction of discrimination between inherited income and income from work due to taxing at different

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From this tax, the Spanish state gets 2,360,932,000 euros (2019) which is a 17.3% of the total recollected by the autonomous communities.

6628: 3937: 2687:. An inheritance tax in Slovak Republic was canceled in 2004, but there are still some exceptions when you are obligated to pay some tax. 5560: 5192: 5104: 1814: 5259: 5978: 3136:

Transfers to "Class B" relatives (nieces, nephews, daughters-in-law, sons-in-law, aunts, uncles, and great-grandchildren) are taxable

1191: 5833:(Oxford University Press, 2004), pp. 19–20, and Beryl Rawson, "The Roman Family in Italy" (Oxford University Press, 1999), p. 15–18. 5122: 3756: 2650: 1056: 1051: 1900:: No inheritance tax, however the inheritance is considered as extraordinary income, therefore it is subject to capital gains tax. 497: 3305:

For collaterals of third degree (great-grandparents, great-grandchildren, uncles and nephews) the tax will be between 40 and 69%.

5754: 4217: 2084:. Abolished in 2001 and reestablished in 2006. 1,000,000 exemption on a bequest to a spouse or child, and a maximum rate of 8%. 4350: 2613:"abolished" "inheritance tax" in 2006, but have "fee" with rates of 0.3% up to 100,000 rubles, and 0.6% up to 1,000,000 rubles. 1405: 998: 224: 4762:[Act No. 357/1992 Coll. Act of the Czech National Council on inheritance tax, gift tax and real estate transfer tax]. 4667: 492: 3959: 2795: 2347: 5950: 6579: 5345: 4443: 3168: 2286:: The government introduced inheritance tax starting on 1 January 2016. It only applies to estate of more than 100 million 1605: 791: 3171:

partner of the deceased person's child, surviving spouse or civil union partner of the deceased person's child. The first

2214:: inheritance and gift tax (state tax) applies to the estate and is regulated by the Act on Inheritance and Donation Tax ( 6559: 6202: 3197:

Class D includes everyone else. There is no special exemption amount, and the applicable tax rates are: 15% on the first

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c. 30), an act which effected a considerable change in the duties payable and in the mode of assessment of those duties.

2234:: Tax rate is dependent on the amount of inheritance and also on the connection to the decedent. It ranges from 0 to 40%. 1480: 5144: 4921: 4080: 3302:

On collaterals of second degree (Brothers, grandparents, or grandsons) we see the tax rates ranging between 28% and 58%.

5686: 5668: 4014: 2543:: abolished inheritance tax in 1981, but inherited assets are subject to a 20% to 45% capital gains tax upon their sale 1682: 1545: 673: 185: 5704: 4693: 6663: 5718: 3667: 3208: 2972: 1006: 759: 5393: 6974: 6533: 6097: 3655: 3620: 3316:

Group I: 15,956.87 euros + 3,990.72 euros for each year under 21. This quantity can not exceed the 47,858,59 euros.

3157:: New Jersey law puts inheritors into different groups, based on their family relationship to the deceased person: 2649:

decision exempted deaths during late December 2004 from inheritance tax, due to the many Swedish casualties in the

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property and personalty directed to be converted into real estate are liable to succession, not to legacy duty.

6523: 5909: 5854: 1610: 1329: 4461: 6554: 5971: 4418: 3582:), a 1% tax on goods sold at auction. The inheritance tax is extensively documented in sources pertaining to 2903:

child of deceased) are exempted from payment of any succession duties. The succession duty payable under the

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The Augustan Succession: An Historical Commentary on Cassius Dio's Roman History Books 55–56 (9 B.C–A.D. 14)

4617: 2249: 1313: 609: 5473: 5370: 3069:, to which he belongs and which, by legal fiction, is the seat of all his personal property; one to state 6829: 6271: 6144: 5596: 4010: 3077:, for allowing them to be removed from the deposit vault for that purpose; and one to the United States. 3073:, for permitting the transfer of the bonds to the legatees on the books of the corporation; one to state 1555: 1525: 6308: 6286: 5420:"BOE.es - BOE-A-1987-28141 Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones" 4281: 4040: 3037:

million, and threefold for those exceeding a million. This statute was upheld as constitutional by the

941: 413: 17: 6402: 5923: 4985: 4376: 3776:"Leveling the Playing Field between Inherited Income and Income from Work through an Inheritance Tax" 3133:

Transfers to "Class A" relatives (spouses, parents, children, grandchildren, and siblings) are exempt

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Gardner, "Liability to Inheritance Tax," p. 214; see further Bruce W. Frier and Thomas A.J. McGinn,

7021: 6239: 5964: 4999: 3578: 2950: 2904: 2851: 2825: 1743:, when assets are transferred by inheritance, any unrealized increase in asset value is subject to 1575: 993: 482: 7031: 6445: 6412: 6192: 4851: 4836: 3268:

Group IV: Other people not included in the other groups. Cousins or not directly related people.

2990: 1724: 1590: 1530: 1041: 1036: 663: 544: 195: 4642: 6889: 6772: 6518: 6487: 6303: 6207: 6185: 5207: 5186: 4939: 3981: 3541: 2899:

c. 7), an additional duty of 1% called an estate duty was payable on successions over £10,000.

1675: 1500: 1385: 1380: 981: 560: 379: 6993: 5079: 4719: 4592: 4542: 4492: 4123: 3912: 3775: 6969: 6942: 6922: 6914: 6766: 6538: 6092: 4567: 4098: 3555: 3546: 3278: 2571:: The tax was abolished in 1991 and there are still discussions about reintroducing going on. 1580: 1505: 1470: 1455: 1375: 1365: 614: 534: 529: 450: 5772: 5578: 4961: 4243: 3712: 3293:

On spouses and legitimate descendants (offspring), we will see tax rates between 3% and 21%.

3093:: abolished state inheritance tax in 2003; abolished surcharge on federal estate tax in 2005 2511:: abolished estate duty in 2006 for all deaths occurring on or after 11 February 2006. (See 7026: 6805: 6139: 6001: 4148: 4036: 3049: 2954: 1600: 1565: 1540: 1420: 1400: 572: 249: 110: 5633:"Herencias en España: todos los trámites, gestiones y gastos de una herencia, paso a paso" 5632: 8: 6928: 6616: 6611: 6298: 6212: 6154: 6087: 4261: 3531: 2942: 2053: 1620: 1520: 1515: 1460: 1445: 1435: 1430: 1425: 1370: 1360: 1355: 1339: 1209: 1155: 963: 471: 5807:

Jane Gardner, "Nearest and Dearest: Liability to Inheritance Tax in Roman Families," in

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Pérez-González, Francisco (1 November 2006). "Inherited Control and Firm Performance".

3738: 3038: 2557:: abolished estate duty tax by virtue of the Estate Duty (Abolition) Act No. 10 of 1982 1752: 1595: 1585: 1570: 1560: 1535: 1485: 1450: 1440: 1410: 1395: 1390: 1245: 1160: 953: 917: 838: 717: 435: 73: 2405:

Some jurisdictions formerly had estate or inheritance taxes, but have abolished them:

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paid by a person who inherits money or property of a person who has died, whereas an

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And the highest rates to non-directly related people will range between 58% and 84%.

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Group I: Descendants, regardless of whether they are adopted or not, under 21 years.

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Marello Advogados & Advogadas | Tributarista no Rio de Janeiro e Brasília

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remained part of her birth family and not under the legal control of her husband.

2646: 2627:: abolished estate tax in 2008, for deaths occurring on or after 15 February 2008. 6908: 6730: 6696: 6633: 6499: 6455: 6356: 6056: 6041: 3087:: abolished inheritance tax in 2008, for deaths occurring on or after 1 July 2004 1758:

In some jurisdictions, like Austria, death gives rise to the local equivalent of

1644: 1260: 1118: 1113: 816: 727: 692: 594: 518: 354: 314: 280: 190: 180: 175: 170: 88: 4199: 3938:"Inheritance and Donation received from overseas are tax free, no ITCMD for now" 3080:

The different U.S. states all have other regulations regarding inheritance tax:

6813: 6584: 6567: 6504: 6477: 6460: 6149: 6082: 6046: 6026: 5928: 4760:"357/1992 Sb. Zákon o dani dědické, dani darovací a dani z převodu nemovitostí" 4173: 4055:"Droits de succession: ordres des héritiers et barème des droits de succession" 3599: 3537: 3225: 3017:. On those over that value, the rate was multiplied 1.1 times on estates up to 2838: 2744: 2474: 2343: 2057: 1878:

Imposto sobre Transmissão "Causa Mortis" e Doação de Quaisquer Bens ou Direitos

1791: 1203: 1175: 1150: 1011: 858: 653: 589: 487: 425: 329: 324: 307: 285: 5790: 3725: 7015: 7001: 6903: 6870: 6668: 6648: 6599: 6276: 6256: 6197: 6114: 6011: 5321: 5181: 5014: 4390: 3898: 3845: 3814: 3734: 3615: 3090: 2986: 2833: 2361: 1798: 1740: 1275: 948: 873: 764: 697: 631: 599: 466: 408: 369: 349: 319: 234: 155: 150: 125: 115: 57: 3296:

On legitimate ascendants (parents) we will see tax rates between 5% and 26%.

3211:, and other nonprofits. These beneficiaries are exempt from inheritance tax. 2732:

Some jurisdictions have never levied any form of tax in the event of death:

6875: 6851: 6818: 6799: 6780: 6735: 6708: 6701: 6683: 6621: 6397: 6351: 6346: 6249: 6234: 6077: 5105:"Tax and Investment Facts – A Glimpse at Taxation and Investment in Serbia" 4759: 4697: 3635: 3630: 3603: 3595: 3221: 3045: 1711: 1656: 1170: 958: 927: 898: 878: 769: 754: 734: 648: 643: 445: 239: 4517: 3806: 208: 6843: 6643: 6528: 6417: 6392: 6380: 6361: 6244: 6224: 6134: 6031: 5851: 3559: 3104: 2726: 2582: 2245: 2191: 2124: 1165: 908: 868: 786: 722: 668: 604: 430: 420: 364: 244: 145: 140: 98: 83: 5285: 3713:"Revenue, Redistribution, and the Rise and Fall of Inheritance Taxation" 6936: 6823: 6440: 6021: 5669:"Tarifa y coeficientes multiplicadores. Agencia Tributaria de Cataluña" 5339:"A Guide to Kentucky Inheritance and Estate Taxes: General Information" 5232: 4469: 3853: 3154: 2177: 1858: 1787: 1783: 1270: 1240: 1123: 1108: 1031: 968: 936: 888: 863: 848: 749: 744: 712: 638: 344: 339: 160: 120: 66: 5506:"PASADO, PRESENTE Y FUTURO DEL IMPUESTO SOBRE SUCESIONES Y DONACIONES" 5185: 4332: 3829: 3757:"Historical Lessons from the Life and Death of the Federal Estate Tax" 3662:. Upper Saddle River, New Jersey: Pearson Prentice Hall. p. 358. 3065:, his estate may thus have to pay four succession taxes, one to state 2993:

on all legacies or distributive shares of personal property exceeding

6837: 6638: 6589: 6572: 6510: 6492: 6266: 6180: 5615:"Impuesto sobre Sucesiones y Donaciones (ISD), Sucesiones: Cantabria" 3683: 3587: 3583: 3232: 3167:

Class C includes the deceased person's: brother or sister, spouse or

3084: 2843: 2624: 2508: 2417: 2392: 1775: 1763: 1103: 1021: 1016: 707: 702: 513: 440: 130: 5166:

Revealed: king of Jordan used Swiss accounts to hoard massive wealth

3350:

Amount collected with the succession and donation tax in 2019 (in €)

6725: 6658: 6594: 6407: 6385: 6281: 6229: 5987: 5773:"Rebaja del impuesto de sucesiones - Axencia Tributaria de Galicia" 5707:[Inheritance and Donations Tax Galicia (ISD)] (in Spanish). 5651:"Impuesto sobre Sucesiones y Donaciones en Castilla La Mancha 2021" 3570:

Tax revenues went into a fund to pay military retirement benefits (

3551: 3282: 3216: 3175:

inherited by someone in Class C is not taxed. On amounts exceeding

3149: 3144: 3127: 2912:

are of small importance and in practice are not as a rule charged.

2783: 2678: 2664: 2568: 2446: 2283: 2231: 1897: 1779: 1759: 1698:

law distinguishes between an estate tax and an inheritance tax. An

1265: 1233: 922: 912: 833: 828: 801: 774: 584: 334: 275: 270: 103: 5721:[Inheritance and Donations Tax Madrid (ISD)] (in Spanish). 2842:£100, and individual successions under £20, are exempt from duty. 6678: 6472: 6465: 6330: 6126: 5945: 5914: 5307: 4734:"Zrušené daně dědická a darovací – opravdu se nemusí nic platit?" 3654: 3550:("twentieth of inheritance") was levied by Rome's first emperor, 3115: 2805: 2698: 2494: 2436: 2378: 2329: 2301: 2025: 1977: 1931: 1911: 1854: 1828: 1802: 1076: 903: 806: 796: 135: 93: 5878: 5876: 5561:"Impuesto sobre Sucesiones y Donaciones - SEDE ELECTRÓNICA STPA" 5252:"Estate Taxes by State - Does New Hampshire Have an Estate Tax?" 4377:"Ustawa z dnia 28 lipca 1983 r. o podatku od spadków i darowizn" 3061:, which he has put for safe keeping in a deposit vault in state 6653: 6605: 6374: 5597:"▷ Impuesto sucesiones canarias tabla | Actualizado marzo 2022" 5000:"Timing of death and the repeal of the Swedish inheritance tax" 3877:

Dowding, Keith (2008). "Why are Inheritance Taxes Unpopular?".

3625: 3591: 3564: 2800:

Inheritance tax was introduced with effect from 18 March 1986.

2770: 2757: 2712: 2638: 2610: 2596: 2540: 2460: 2315: 2211: 2157: 2011: 1957: 1872: 1748: 1639: 1285: 1096: 1091: 1086: 893: 781: 2028:: Inheritance tax is 10%. The first ISK 5,757,759 is tax free. 6742: 6338: 5873: 5528:"Impuesto sobre Sucesiones y Donaciones - Junta de Andalucía" 5499: 5497: 5495: 4904:"Your Taxes: Will the Tax Authority receive your inheritance" 3684:"How Inheritance Tax works: thresholds, rules and allowances" 3299:

On descendants and ascendants by affinity from 23% until 55%.

2554: 2526: 2263: 2095: 2075: 1997: 1300: 1295: 1290: 1280: 1255: 1250: 1197: 1069: 5468: 5466: 3711:

Genschel, Philipp; Limberg, Julian; Seelkopf, Laura (2023).

3262:

Group II: Descendants and adopted over 21 years and spouses.

5956: 4997: 3121: 3096: 2287: 2039: 5492: 3277:

There's a consensus that this tax is a direct heir of the

3057:

owns registered bonds of a corporation chartered by state

6715: 5463: 2809: 2643:

a unanimous riksdag abolished the inheritance tax in 2004

1703: 40: 6792:

The Origin of the Family, Private Property and the State

5730: 5728: 5579:"Agència Tributària de les Illes Balears - A.T.I.B. 692" 4490: 1734: 4333:"Bekijk hier de meest gestelde vragen over testamenten" 3710: 5820:

Gardner, "Liability to Inheritance Tax," pp. 205, 211.

5705:"Impuesto sobre Sucesiones y Donaciones Galicia (ISD)" 5344:. Kentucky Revenue Cabinet. March 2003. Archived from 3333:

Decentralization on the Spanish autonomous communities

3118:: abolished the state inheritance on December 31, 2012 2881:% on successions already paying 1% and an additional 1 1786:. Inheritance tax has been argued to be preferable to 5725: 5719:"Impuesto sobre Sucesiones y Donaciones Madrid (ISD)" 5208:"$ 10,000 in 1898 → 2020 | Inflation Calculator" 3044:

Many of the states also impose succession duties, or

1723:

colloquially (though not legally) in the UK and some

1000:

European Union Common Consolidated Corporate Tax Base

5752: 3013:, if the legacy or share in question did not exceed 2140: 5029:"Will you have to pay inheritance tax in Portugal?" 4922:"A Simple Guide To Inheriting Property In Malaysia" 4886:"Inheritance tax on HNIs likely to be reintroduced" 4493:"| Changes in the Spanish inheritance tax in Spain" 4351:"Hoeveel vrijstelling heb ik voor de erfbelasting?" 5882:Graham Burton, "Government and the Provinces," in 5546:"Impuesto sobre sucesiones y donaciones en Aragón" 4694:"Erbschaftssteuer aufgehoben - oesterreich.ORF.at" 2445:in 2008. This tax had some of the features of the 4618:"Vietnam - Individual - Taxes on personal income" 2863:c. 12) exempted personal estates under £300. The 7013: 5870:Gardner, "Liability to Inheritance Tax," p. 205. 5842:Gardner, "Liability to Inheritance Tax," p. 214. 5559:Asturias, Servicios Tributarios del Principado. 4837:"Inheritance tax and inheritance law in Estonia" 1876: 5866: 5864: 5862: 5233:"Individuals - Louisiana Department of Revenue" 4998:Marcus Eliason; Henry Ohlsson (26 March 2010). 4720:"Canada Inheritance Tax Laws & Information" 4307:"How to calculate taxes on an inherited estate" 4282:"Estate and Inheritance Taxes around the World" 3325:Group IV: There will be no place for reduction. 3164:Class B was deleted when New Jersey law changed 2099: 3792: 3780:NYU Law and Economics Research Paper No. 20-11 2106: 5972: 2891:% on successions paying more than 1%. By the 2396: 2267: 2161: 2079: 1941: 1935: 1676: 5859: 5196:(11th ed.). Cambridge University Press. 4275: 4273: 4271: 2953:. There might be a discussion about this on 2682: 2440: 2215: 2134: 2128: 1981: 1961: 1915: 1832: 1797:Arguments against inheritance taxes include 5809:Childhood, Class and Kin in the Roman World 5333: 5331: 2478: 2195: 1882: 1838: 1747:, payable immediately. This is the case in 5979: 5965: 5687:"Portal Tributario (Junta de Extremadura)" 4986:Inheritance tax does not reduce inequality 4852:"10 jurisdictions with no inheritance tax" 3773: 3576:), along with those from a new sales tax ( 1815:List of countries by inheritance tax rates 1683: 1669: 5655:Asepyme - Abogados y asesores financieros 5503: 5176: 5174: 4491:Inheritance tax in Spain (14 June 2018). 4268: 3724: 3265:Group III: Siblings, uncles, and nephews. 2973:Learn how and when to remove this message 2252:impose estate taxes or inheritance taxes. 1192:Institute on Taxation and Economic Policy 5927:of the 5 percent inheritance tax on his 5899:(Oxford University Press, 2004), p. 178. 5755:"Impuesto sobre sucesiones y donaciones" 5328: 5322:"Iowa Department of Revenue: Iowa Taxes" 5249: 5180: 5120: 3536:No inheritance tax was recorded for the 3107:impose inheritance or estate taxes (see 5300: 4444:"New form for inheritance tax in Spain" 3876: 3827: 3774:Batchelder, Lily L. (28 January 2020). 3342:Autonomous Communities Inheritance Tax 2398:Impuesto sobre Sucesiones y Donaciones 2000:: Inheritance tax on intangible assets. 14: 7014: 5171: 4643:"Venezuela - Individual - Other taxes" 3872: 3870: 3281:, created during the reign of emperor 2449:, which was abolished at the same time 2217:Ustawa o podatku od spadków i darowizn 1731:is sometimes referred as "death tax". 27:Tax paid after inheritance of property 5960: 4518:"Thailand - Individual - Other taxes" 3982:"Colombia - Individual - Other taxes" 3179:, the tax rates are: 11% on the next 2796:Inheritance Tax in the United Kingdom 2529:: had an estate tax from 1953 to 1985 1735:Other taxation applied to inheritance 5558: 5314: 5080:"Hungary - Individual - Other taxes" 4593:"Ukraine - Individual - Other taxes" 4543:"Tunisia - Individual - Other taxes" 4279: 4124:"Iceland - Individual - Other taxes" 3913:"Belgium - Individual - Other taxes" 3706: 3704: 2925: 2248:: No national inheritance tax. Some 1782:and inconsistent with the values of 4812:"O dědictví IV: Dědit, či darovat?" 4568:"Turkey - Individual - Other taxes" 4099:"Greece - Individual - Other taxes" 3867: 3821: 3786: 3767: 3749: 3338:to the total quantity you inherit. 3099:: abolished inheritance tax in 2005 2893:Customs and Inland Revenue Act 1889 2865:Customs and Inland Revenue Act 1888 2857:Customs and Inland Revenue Act 1881 2599:: abolished inheritance tax in 2014 1778:. Inheritance has been compared to 24: 6987: 5308:"DOR: Inheritance Tax Information" 4218:"The New Inheritance Tax in Italy" 4013:. 15 November 2017. Archived from 3109:inheritance tax at the state level 2813:the state of affairs prior to the 25: 7043: 5938: 5121:Woolsey, Matt; Eaves, Elisabeth. 4174:"Inheritance tax: an Irish guide" 4149:"Iraq - Individual - Other taxes" 3701: 2989:imposed a succession duty by the 2789: 2348:inheritance tax in United Kingdom 1007:Global minimum corporate tax rate 6992: 6959: 6958: 5944: 5902: 5889: 5886:(Routledge, 1987, 2002), p. 428. 5845: 5836: 5791:"Herencias en España | herencia" 4849: 4419:"Inheritance and gift tax rates" 4007:"Boafgift - beregningseksempler" 3891:10.1111/j.1467-923X.2008.00914.x 3621:Generation-skipping transfer tax 3598:levied on Roman citizens in the 3540:, despite abundant evidence for 2930: 2915: 2776: 2763: 2750: 2737: 2719: 2705: 2691: 2671: 2657: 2631: 2617: 2603: 2589: 2575: 2561: 2547: 2533: 2519: 2501: 2487: 2467: 2453: 2429: 2410: 2385: 2371: 2354: 2336: 2322: 2308: 2294: 2276: 2256: 2238: 2224: 2204: 2184: 2170: 2150: 2117: 2088: 2068: 2046: 2032: 2018: 2004: 1990: 1970: 1950: 1924: 1904: 1890: 1865: 1847: 1821: 1650: 1638: 477:Base erosion and profit shifting 47: 5823: 5814: 5801: 5783: 5765: 5746: 5711: 5697: 5679: 5661: 5643: 5625: 5607: 5589: 5571: 5552: 5538: 5520: 5438: 5412: 5386: 5377: 5363: 5274: 5243: 5225: 5200: 5159: 5133: 5114: 5097: 5072: 5047: 5021: 4991: 4988:, The Guardian, August 31, 2006 4979: 4954: 4928: 4914: 4896: 4878: 4869: 4843: 4829: 4804: 4790:Finanční správa České republiky 4778: 4752: 4726: 4712: 4686: 4660: 4635: 4610: 4585: 4560: 4535: 4510: 4484: 4454: 4436: 4411: 4397: 4383: 4369: 4343: 4325: 4299: 4254: 4236: 4210: 4192: 4166: 4141: 4116: 4091: 4073: 4047: 4029: 3999: 3974: 3948: 3930: 3834:Philosophy & Public Affairs 3660:Economics: Principles in action 3525: 3386:From 800,000: 36.50% + 205,920 2922:Estate tax in the United States 2366:estate tax in the United States 1729:estate tax in the United States 255:Optimal capital income taxation 6524:Right of way (property access) 5831:A Casebook on Roman Family Law 5009:. Vol. 2010, no. 5. 3905: 3676: 3658:; Sheffrin, Steven M. (2003). 3648: 3474:From 1,600,000: 18% + 198,000 2135: 2129: 1330:List of countries by tax rates 13: 1: 5657:(in Spanish). 1 October 2021. 5603:(in Spanish). 29 August 2021. 5373:. Government of Pennsylvania. 4085:www.german-probate-lawyer.com 3717:Comparative Political Studies 3641: 3520: 3353:Maximum amount to pay (2022) 2585:abolished estate duty in 1992 2513:Estate Duty Ordinance Cap.111 1808: 760:Natural resources consumption 5986: 5508:. Editorial Tirant Lo Blanch 5426:(in Spanish). 9 October 2017 5400:(in Spanish). 9 October 2017 4280:Cole, Alan (17 March 2015). 3594:. It was one of three major 3507:From 797,555: 34% + 199,291 3496:From 797,555: 34% + 199,291 3485:From 797,555: 34% + 199,291 3463:From 797,555: 34% + 199,291 3452:From 800,000: 32% + 153,000 3441:From 797,555: 34% + 199,291 3430:From 797,555: 34% + 199,291 3419:From 797,555: 34% + 199,291 3408:From 797,555: 34% + 199,291 3397:From 800,000: 34% + 199,291 3375:From 797,555: 34% + 199,291 3364:From 800,000: 26% + 171,620 3191:, and 16% for anything over 3161:lineal descendant of a child 2871:c. 8) charged an additional 2651:2004 Indian Ocean earthquake 1769: 610:United States as a tax haven 7: 6830:Two Treatises of Government 5691:portaltributario.juntaex.es 4936:"Skatteetaten - Arveavgift" 4405:"Inheritance Tax in Poland" 4011:Danish Ministry of Taxation 3830:"Is Inheritance Justified?" 3609: 3201:, and 16% on anything over 2141: 2100: 10: 7048: 5753:Junta de Castilla y León. 5565:sede.tributasenasturias.es 5504:Martín Moreno, José Luis. 4462:"Inheritance Tax - Rebate" 4262:"Japanese Inheritance Tax" 4041:Finnish Tax Administration 3529: 3029:, 2.1 times on those from 2919: 2793: 1812: 1717: 524:Offshore financial centres 414:Repatriation tax avoidance 6954: 6751: 6553: 6433: 6326: 6319: 6168: 6125: 6070: 5994: 5913:10.482. A 2nd-century AD 5795:www.herenciaenespana.info 5123:"Tax Havens Of The World" 4962:"IRAS | Estate Duty" 4448:Grupo Salvador desde 1969 3956:"RESOLUÇÃO N° 9, DE 1992" 3761:49 Am. J. Legal Hist. 197 3726:10.1177/00104140231194065 3048:; generally, however, on 2269:Impuesto sobre Sucesiones 2107: 989:Financial transaction tax 79:Property tax equalization 7000:This page is a modified 6882:The Great Transformation 6240:Labor theory of property 5394:"Impuesto de Sucesiones" 5383:Tenn. Code Ann. 67-8-303 5033:Portugal Property Guides 4497:Inheritance tax in Spain 4081:"German Inheritance Tax" 3795:American Economic Review 3579:centesima rerum venalium 3238: 3021:, twofold on those from 2905:Succession Duty Act 1853 2826:Succession Duty Act 1853 2350:(actually an estate tax) 1335:Tax revenue to GDP ratio 994:Currency transaction tax 580:Liechtenstein tax affair 6451:Forest-dwelling (India) 6413:restraint on alienation 6193:Common good (economics) 5532:www.juntadeandalucia.es 5193:Encyclopædia Britannica 5187:"Succession Duty" 3879:The Political Quarterly 3828:Haslett, D. W. (1986). 2991:War Revenue Act of 1898 1042:Permanent establishment 1037:Exchange of Information 545:Financial Secrecy Index 196:Medical savings account 6890:Pierre-Joseph Proudhon 6664:Primitive accumulation 6519:Right of way (transit) 6304:Tragedy of the commons 6186:fictitious commodities 5949:Quotations related to 5921:, for instance, lists 5797:(in European Spanish). 5779:(in European Spanish). 5675:(in European Spanish). 4740:(in Czech). 3 May 2015 2683: 2479: 2441: 2397: 2268: 2216: 2196: 2162: 2080: 2061: 1982: 1962: 1942: 1936: 1916: 1877: 1839: 1833: 1766:) to inheritance tax. 942:Vehicle miles traveled 561:Ireland as a tax haven 375:Private tax collection 6943:The Wealth of Nations 6923:Jean-Jacques Rousseau 6915:The Ethics of Liberty 5740:administracion.gob.es 5619:Ineaf Business School 5212:www.in2013dollars.com 4037:"Vero.fi/Inheritance" 3840:(2). Wiley: 122–155. 3807:10.1257/aer.96.5.1559 3547:vicesima hereditatium 3279:vicesima hereditatium 2808:fiscal system, is "a 1813:Further information: 615:Panama as a tax haven 567:Ireland v. Commission 535:Conduit and sink OFCs 530:Offshore magic circle 451:Unreported employment 6806:Progress and Poverty 6140:Common-pool resource 5895:Peter Michael Swan, 5084:taxsummaries.pwc.com 4647:taxsummaries.pwc.com 4622:taxsummaries.pwc.com 4597:taxsummaries.pwc.com 4572:taxsummaries.pwc.com 4547:taxsummaries.pwc.com 4423:taxsummaries.pwc.com 4337:www.testamenttest.nl 4153:taxsummaries.pwc.com 4128:taxsummaries.pwc.com 4103:taxsummaries.pwc.com 3986:taxsummaries.pwc.com 3917:taxsummaries.pwc.com 3347:Autonomous Community 2943:confusing or unclear 2081:tassa di successione 1963:droits de succession 1834:droits de succession 1606:United Arab Emirates 1348:Individual Countries 1057:Foreign revenue rule 854:Inheritance (estate) 573:Leprechaun economics 6929:The Social Contract 6617:population transfer 6534:prior-appropriation 6213:homestead principle 5398:Comunidad de Madrid 5310:. 22 December 2014. 5168:The Guardian. 2022. 4942:on 17 February 2014 4700:on 1 September 2011 4472:on 13 February 2015 4391:"Inheritance (SDG)" 3560:Roman social values 3532:List of Roman taxes 3343: 3322:Group III: 7,993.46 3319:Group II: 15,956.87 2951:clarify the article 2056:: Inheritance tax ( 1645:Business portal 1340:Tax rates in Europe 1210:Tax Justice Network 1156:Dhammika Dharmapala 664:Airport improvement 472:Transfer mispricing 263:Distribution of Tax 35:Part of a series on 6909:Murray N. Rothbard 6220:Free-rider problem 5262:on 16 January 2013 4908:The Jerusalem Post 4890:The Economic Times 4839:. 15 October 2021. 4355:belastingdienst.nl 4059:Notaires de France 3962:on 19 October 2014 3656:O'Sullivan, Arthur 3341: 3273:History of the tax 3187:, 14% on the next 3183:, 13% on the next 3039:U.S. Supreme Court 2163:mantojuma nodoklis 1246:Eight per thousand 1161:James R. Hines Jr. 1052:European Union FTT 74:Government revenue 7009: 7008: 6985: 6984: 6896:What Is Property? 6689:human trafficking 6674:Regulatory taking 6549: 6548: 6294:Right to property 5637:www.aherencias.es 5237:rev.louisiana.gov 5055:"Daň z dedičstva" 4892:. 5 October 2017. 4722:. 30 August 2016. 4674:on 28 August 2009 4407:. 7 January 2022. 4313:. 22 October 2019 4311:guichet.public.lu 4264:. 28 August 2019. 4248:www.parlamento.it 3573:aerarium militare 3511: 3510: 3435:Castile La-Mancha 2983: 2982: 2975: 2909:16 & 17 Vict. 2897:52 & 53 Vict. 2869:51 & 52 Vict. 2861:44 & 45 Vict. 2830:16 & 17 Vict. 2819:57 & 58 Vict. 2422:capital gains tax 1745:capital gains tax 1710:is a levy on the 1696:International tax 1693: 1692: 1628: 1627: 1224: 1223: 1216:Tax Policy Center 964:Negative (income) 740:Environmental tax 622: 621: 540:Financial centres 360:Tax investigation 298: 297: 166:Tax harmonization 16:(Redirected from 7039: 6996: 6989: 6988: 6962: 6961: 6866:John Stuart Mill 6786:Friedrich Engels 6767:Frédéric Bastiat 6760: 6612:Forced migration 6580:Collectivization 6324: 6323: 6203:First possession 6176:Bundle of rights 5981: 5974: 5967: 5958: 5957: 5948: 5932: 5906: 5900: 5893: 5887: 5880: 5871: 5868: 5857: 5849: 5843: 5840: 5834: 5827: 5821: 5818: 5812: 5805: 5799: 5798: 5787: 5781: 5780: 5769: 5763: 5762: 5759:tributos.jcyl.es 5750: 5744: 5743: 5732: 5723: 5722: 5715: 5709: 5708: 5701: 5695: 5694: 5683: 5677: 5676: 5665: 5659: 5658: 5647: 5641: 5640: 5629: 5623: 5622: 5611: 5605: 5604: 5593: 5587: 5586: 5575: 5569: 5568: 5556: 5550: 5549: 5542: 5536: 5535: 5524: 5518: 5517: 5515: 5513: 5501: 5490: 5489: 5487: 5485: 5479: 5470: 5461: 5460: 5458: 5456: 5442: 5436: 5435: 5433: 5431: 5416: 5410: 5409: 5407: 5405: 5390: 5384: 5381: 5375: 5374: 5371:"Inheritance Ta" 5367: 5361: 5360: 5358: 5356: 5350: 5343: 5335: 5326: 5325: 5318: 5312: 5311: 5304: 5298: 5297: 5295: 5293: 5284:. Archived from 5278: 5272: 5271: 5269: 5267: 5258:. Archived from 5247: 5241: 5240: 5229: 5223: 5222: 5220: 5218: 5204: 5198: 5197: 5189: 5178: 5169: 5163: 5157: 5156: 5154: 5152: 5143:. Archived from 5137: 5131: 5130: 5118: 5112: 5111: 5109: 5101: 5095: 5094: 5092: 5090: 5076: 5070: 5069: 5067: 5065: 5059:www.slovensko.sk 5051: 5045: 5044: 5042: 5040: 5025: 5019: 5018: 5004: 4995: 4989: 4983: 4977: 4976: 4974: 4972: 4958: 4952: 4951: 4949: 4947: 4938:. Archived from 4932: 4926: 4925: 4924:. 19 April 2019. 4918: 4912: 4911: 4900: 4894: 4893: 4882: 4876: 4873: 4867: 4866: 4864: 4862: 4847: 4841: 4840: 4833: 4827: 4826: 4824: 4822: 4808: 4802: 4801: 4799: 4797: 4782: 4776: 4775: 4773: 4771: 4756: 4750: 4749: 4747: 4745: 4730: 4724: 4723: 4716: 4710: 4709: 4707: 4705: 4696:. Archived from 4690: 4684: 4683: 4681: 4679: 4670:. Archived from 4668:"Tax Foundation" 4664: 4658: 4657: 4655: 4653: 4639: 4633: 4632: 4630: 4628: 4614: 4608: 4607: 4605: 4603: 4589: 4583: 4582: 4580: 4578: 4564: 4558: 4557: 4555: 4553: 4539: 4533: 4532: 4530: 4528: 4514: 4508: 4507: 4505: 4503: 4488: 4482: 4481: 4479: 4477: 4468:. Archived from 4458: 4452: 4451: 4440: 4434: 4433: 4431: 4429: 4415: 4409: 4408: 4401: 4395: 4394: 4387: 4381: 4380: 4373: 4367: 4366: 4364: 4362: 4347: 4341: 4340: 4329: 4323: 4322: 4320: 4318: 4303: 4297: 4296: 4294: 4292: 4277: 4266: 4265: 4258: 4252: 4251: 4240: 4234: 4233: 4231: 4229: 4220:. Archived from 4214: 4208: 4207: 4196: 4190: 4189: 4187: 4185: 4170: 4164: 4163: 4161: 4159: 4145: 4139: 4138: 4136: 4134: 4120: 4114: 4113: 4111: 4109: 4095: 4089: 4088: 4087:. 15 April 2023. 4077: 4071: 4070: 4068: 4066: 4051: 4045: 4044: 4033: 4027: 4026: 4024: 4022: 4003: 3997: 3996: 3994: 3992: 3978: 3972: 3971: 3969: 3967: 3958:. Archived from 3952: 3946: 3945: 3944:. 15 March 2021. 3934: 3928: 3927: 3925: 3923: 3909: 3903: 3902: 3874: 3865: 3864: 3862: 3860: 3825: 3819: 3818: 3801:(5): 1559–1588. 3790: 3784: 3783: 3771: 3765: 3764: 3753: 3747: 3746: 3728: 3708: 3699: 3698: 3696: 3694: 3680: 3674: 3673: 3652: 3542:testamentary law 3424:Castile and León 3391:Balearic Islands 3344: 3340: 3204: 3200: 3194: 3190: 3186: 3182: 3178: 3174: 3036: 3032: 3028: 3024: 3020: 3016: 3012: 3008: 3004: 3000: 2996: 2978: 2971: 2967: 2964: 2958: 2934: 2933: 2926: 2890: 2889: 2885: 2880: 2879: 2875: 2815:Finance Act 1894 2782: 2780: 2779: 2769: 2767: 2766: 2756: 2754: 2753: 2743: 2741: 2740: 2725: 2723: 2722: 2711: 2709: 2708: 2697: 2695: 2694: 2686: 2677: 2675: 2674: 2663: 2661: 2660: 2637: 2635: 2634: 2623: 2621: 2620: 2609: 2607: 2606: 2595: 2593: 2592: 2581: 2579: 2578: 2567: 2565: 2564: 2553: 2551: 2550: 2539: 2537: 2536: 2525: 2523: 2522: 2507: 2505: 2504: 2493: 2491: 2490: 2482: 2473: 2471: 2470: 2459: 2457: 2456: 2444: 2442:Erbschaftssteuer 2439:: abolished the 2435: 2433: 2432: 2416: 2414: 2413: 2400: 2391: 2389: 2388: 2377: 2375: 2374: 2360: 2358: 2357: 2342: 2340: 2339: 2328: 2326: 2325: 2314: 2312: 2311: 2300: 2298: 2297: 2282: 2280: 2279: 2271: 2262: 2260: 2259: 2244: 2242: 2241: 2230: 2228: 2227: 2219: 2210: 2208: 2207: 2199: 2190: 2188: 2187: 2176: 2174: 2173: 2165: 2156: 2154: 2153: 2144: 2138: 2137: 2132: 2131: 2123: 2121: 2120: 2112: 2110: 2109: 2103: 2094: 2092: 2091: 2083: 2074: 2072: 2071: 2062:Cáin Oidhreachta 2052: 2050: 2049: 2038: 2036: 2035: 2024: 2022: 2021: 2010: 2008: 2007: 1996: 1994: 1993: 1985: 1976: 1974: 1973: 1965: 1956: 1954: 1953: 1945: 1939: 1930: 1928: 1927: 1919: 1910: 1908: 1907: 1896: 1894: 1893: 1884: 1880: 1871: 1869: 1868: 1853: 1851: 1850: 1842: 1836: 1827: 1825: 1824: 1685: 1678: 1671: 1657:Money portal 1655: 1654: 1653: 1643: 1642: 1319: 1318: 1140: 1139: 1047:Transfer pricing 1027:Tax equalization 1001: 949:Corporate profit 585:Luxembourg Leaks 519:Corporate havens 398: 397: 214: 213: 51: 32: 31: 21: 7047: 7046: 7042: 7041: 7040: 7038: 7037: 7036: 7022:Inheritance tax 7012: 7011: 7010: 6986: 6981: 6950: 6754: 6753: 6747: 6697:husband-selling 6634:Illegal logging 6629:Illegal fishing 6558: 6545: 6456:Freedom to roam 6429: 6342:(agrarian land) 6315: 6272:Property rights 6164: 6121: 6083:Estate (landed) 6066: 5990: 5985: 5951:Inheritance tax 5941: 5936: 5935: 5919:equestrian rank 5917:for a Roman of 5907: 5903: 5894: 5890: 5884:The Roman World 5881: 5874: 5869: 5860: 5850: 5846: 5841: 5837: 5828: 5824: 5819: 5815: 5806: 5802: 5789: 5788: 5784: 5771: 5770: 5766: 5751: 5747: 5734: 5733: 5726: 5717: 5716: 5712: 5703: 5702: 5698: 5685: 5684: 5680: 5667: 5666: 5662: 5649: 5648: 5644: 5631: 5630: 5626: 5613: 5612: 5608: 5595: 5594: 5590: 5577: 5576: 5572: 5557: 5553: 5544: 5543: 5539: 5526: 5525: 5521: 5511: 5509: 5502: 5493: 5483: 5481: 5477: 5472: 5471: 5464: 5454: 5452: 5444: 5443: 5439: 5429: 5427: 5418: 5417: 5413: 5403: 5401: 5392: 5391: 5387: 5382: 5378: 5369: 5368: 5364: 5354: 5352: 5351:on 11 June 2009 5348: 5341: 5337: 5336: 5329: 5320: 5319: 5315: 5306: 5305: 5301: 5291: 5289: 5280: 5279: 5275: 5265: 5263: 5256:About.com Money 5248: 5244: 5231: 5230: 5226: 5216: 5214: 5206: 5205: 5201: 5179: 5172: 5164: 5160: 5150: 5148: 5147:on 21 July 2015 5139: 5138: 5134: 5119: 5115: 5107: 5103: 5102: 5098: 5088: 5086: 5078: 5077: 5073: 5063: 5061: 5053: 5052: 5048: 5038: 5036: 5027: 5026: 5022: 5002: 4996: 4992: 4984: 4980: 4970: 4968: 4966:www.iras.gov.sg 4960: 4959: 4955: 4945: 4943: 4934: 4933: 4929: 4920: 4919: 4915: 4902: 4901: 4897: 4884: 4883: 4879: 4874: 4870: 4860: 4858: 4850:Hoon, Iven De. 4848: 4844: 4835: 4834: 4830: 4820: 4818: 4810: 4809: 4805: 4795: 4793: 4784: 4783: 4779: 4769: 4767: 4764:Zákony pro lidi 4758: 4757: 4753: 4743: 4741: 4732: 4731: 4727: 4718: 4717: 4713: 4703: 4701: 4692: 4691: 4687: 4677: 4675: 4666: 4665: 4661: 4651: 4649: 4641: 4640: 4636: 4626: 4624: 4616: 4615: 4611: 4601: 4599: 4591: 4590: 4586: 4576: 4574: 4566: 4565: 4561: 4551: 4549: 4541: 4540: 4536: 4526: 4524: 4516: 4515: 4511: 4501: 4499: 4489: 4485: 4475: 4473: 4460: 4459: 4455: 4442: 4441: 4437: 4427: 4425: 4417: 4416: 4412: 4403: 4402: 4398: 4389: 4388: 4384: 4375: 4374: 4370: 4360: 4358: 4349: 4348: 4344: 4331: 4330: 4326: 4316: 4314: 4305: 4304: 4300: 4290: 4288: 4278: 4269: 4260: 4259: 4255: 4242: 4241: 4237: 4227: 4225: 4216: 4215: 4211: 4198: 4197: 4193: 4183: 4181: 4172: 4171: 4167: 4157: 4155: 4147: 4146: 4142: 4132: 4130: 4122: 4121: 4117: 4107: 4105: 4097: 4096: 4092: 4079: 4078: 4074: 4064: 4062: 4053: 4052: 4048: 4035: 4034: 4030: 4020: 4018: 4005: 4004: 4000: 3990: 3988: 3980: 3979: 3975: 3965: 3963: 3954: 3953: 3949: 3936: 3935: 3931: 3921: 3919: 3911: 3910: 3906: 3875: 3868: 3858: 3856: 3826: 3822: 3791: 3787: 3772: 3768: 3755: 3754: 3750: 3709: 3702: 3692: 3690: 3682: 3681: 3677: 3670: 3653: 3649: 3644: 3612: 3534: 3528: 3523: 3241: 3202: 3198: 3192: 3188: 3184: 3180: 3176: 3172: 3034: 3030: 3026: 3022: 3018: 3014: 3010: 3006: 3002: 2998: 2994: 2979: 2968: 2962: 2959: 2948: 2935: 2931: 2924: 2918: 2887: 2883: 2882: 2877: 2873: 2872: 2802:Succession duty 2798: 2792: 2777: 2775: 2764: 2762: 2751: 2749: 2738: 2736: 2720: 2718: 2706: 2704: 2692: 2690: 2684:Daň z dedičstva 2679:Slovak Republic 2672: 2670: 2658: 2656: 2632: 2630: 2618: 2616: 2604: 2602: 2590: 2588: 2576: 2574: 2562: 2560: 2548: 2546: 2534: 2532: 2520: 2518: 2502: 2500: 2488: 2486: 2468: 2466: 2454: 2452: 2430: 2428: 2425:years of death. 2411: 2409: 2386: 2384: 2372: 2370: 2355: 2353: 2337: 2335: 2323: 2321: 2309: 2307: 2295: 2293: 2277: 2275: 2257: 2255: 2239: 2237: 2225: 2223: 2205: 2203: 2185: 2183: 2171: 2169: 2151: 2149: 2146:taxable amount) 2118: 2116: 2104: 2089: 2087: 2069: 2067: 2047: 2045: 2033: 2031: 2019: 2017: 2005: 2003: 1991: 1989: 1983:Erbschaftsteuer 1971: 1969: 1951: 1949: 1925: 1923: 1905: 1903: 1891: 1889: 1866: 1864: 1848: 1846: 1822: 1820: 1817: 1811: 1772: 1737: 1727:countries. The 1720: 1700:inheritance tax 1689: 1651: 1649: 1637: 1630: 1629: 1316: 1306: 1305: 1261:Fiscus Judaicus 1236: 1226: 1225: 1184:Advocacy groups 1137: 1129: 1128: 1119:Trade agreement 1114:Free-trade zone 1072: 1062: 1061: 999: 984: 974: 973: 634: 624: 623: 595:Paradise Papers 436:Debtors' prison 395: 385: 384: 355:Tax preparation 315:Revenue service 310: 300: 299: 211: 201: 200: 181:Double taxation 176:Tax withholding 171:Tax competition 89:Non-tax revenue 69: 28: 23: 22: 15: 12: 11: 5: 7045: 7035: 7034: 7032:Personal taxes 7029: 7024: 7007: 7006: 7002:disambiguation 6997: 6983: 6982: 6980: 6979: 6978: 6977: 6967: 6955: 6952: 6951: 6949: 6948: 6947: 6946: 6934: 6933: 6932: 6920: 6919: 6918: 6906: 6901: 6900: 6899: 6887: 6886: 6885: 6873: 6868: 6863: 6862: 6861: 6849: 6848: 6847: 6835: 6834: 6833: 6821: 6816: 6814:Garrett Hardin 6811: 6810: 6809: 6797: 6796: 6795: 6783: 6778: 6777: 6776: 6763: 6761: 6749: 6748: 6746: 6745: 6740: 6739: 6738: 6733: 6728: 6723: 6713: 6712: 6711: 6706: 6705: 6704: 6699: 6691: 6686: 6676: 6671: 6666: 6661: 6656: 6651: 6646: 6641: 6636: 6631: 6626: 6625: 6624: 6619: 6609: 6602: 6597: 6592: 6587: 6585:Eminent domain 6582: 6577: 6576: 6575: 6568:Bioprospecting 6564: 6562: 6560:redistribution 6551: 6550: 6547: 6546: 6544: 6543: 6542: 6541: 6536: 6526: 6521: 6516: 6515: 6514: 6502: 6497: 6496: 6495: 6490: 6485: 6475: 6470: 6469: 6468: 6458: 6453: 6448: 6443: 6437: 6435: 6431: 6430: 6428: 6427: 6426: 6425: 6420: 6415: 6410: 6405: 6395: 6390: 6389: 6388: 6378: 6371: 6366: 6365: 6364: 6359: 6354: 6344: 6336: 6327: 6321: 6317: 6316: 6314: 6313: 6312: 6311: 6301: 6296: 6291: 6290: 6289: 6284: 6279: 6269: 6264: 6262:Natural rights 6259: 6254: 6253: 6252: 6242: 6237: 6232: 6227: 6222: 6217: 6216: 6215: 6210: 6200: 6195: 6190: 6189: 6188: 6178: 6172: 6170: 6166: 6165: 6163: 6162: 6157: 6152: 6147: 6142: 6137: 6131: 6129: 6123: 6122: 6120: 6119: 6118: 6117: 6107: 6102: 6101: 6100: 6090: 6085: 6080: 6074: 6072: 6068: 6067: 6065: 6064: 6059: 6054: 6049: 6044: 6039: 6034: 6029: 6024: 6019: 6014: 6009: 6004: 5998: 5996: 5992: 5991: 5984: 5983: 5976: 5969: 5961: 5955: 5954: 5940: 5939:External links 5937: 5934: 5933: 5901: 5888: 5872: 5858: 5844: 5835: 5822: 5813: 5800: 5782: 5777:www.atriga.gal 5764: 5745: 5724: 5710: 5696: 5678: 5673:atc.gencat.cat 5660: 5642: 5624: 5606: 5601:skygrancanaria 5588: 5570: 5551: 5537: 5519: 5491: 5462: 5437: 5411: 5385: 5376: 5362: 5327: 5324:. 8 July 2010. 5313: 5299: 5288:on 14 May 2011 5273: 5250:Julie Garber. 5242: 5224: 5199: 5184:, ed. (1911). 5182:Chisholm, Hugh 5170: 5158: 5132: 5113: 5096: 5071: 5046: 5035:. 26 July 2017 5020: 4990: 4978: 4953: 4927: 4913: 4895: 4877: 4868: 4842: 4828: 4816:www.finance.cz 4803: 4777: 4751: 4738:Právní prostor 4725: 4711: 4685: 4659: 4634: 4609: 4584: 4559: 4534: 4509: 4483: 4466:InheritanceTax 4453: 4435: 4410: 4396: 4382: 4368: 4342: 4324: 4298: 4286:Tax Foundation 4267: 4253: 4235: 4224:on 4 July 2008 4209: 4191: 4165: 4140: 4115: 4090: 4072: 4046: 4028: 4017:on 2 June 2017 3998: 3973: 3947: 3929: 3904: 3885:(2): 179–183. 3866: 3820: 3785: 3766: 3748: 3700: 3675: 3668: 3646: 3645: 3643: 3640: 3639: 3638: 3633: 3628: 3623: 3618: 3611: 3608: 3596:indirect taxes 3538:Roman Republic 3527: 3524: 3522: 3519: 3509: 3508: 3505: 3502: 3498: 3497: 3494: 3491: 3487: 3486: 3483: 3480: 3476: 3475: 3472: 3469: 3465: 3464: 3461: 3458: 3454: 3453: 3450: 3447: 3443: 3442: 3439: 3436: 3432: 3431: 3428: 3425: 3421: 3420: 3417: 3414: 3410: 3409: 3406: 3403: 3402:Canary Islands 3399: 3398: 3395: 3392: 3388: 3387: 3384: 3381: 3377: 3376: 3373: 3370: 3366: 3365: 3362: 3359: 3355: 3354: 3351: 3348: 3327: 3326: 3323: 3320: 3317: 3310: 3309: 3306: 3303: 3300: 3297: 3294: 3270: 3269: 3266: 3263: 3260: 3240: 3237: 3236: 3235: 3230: 3226:life insurance 3219: 3214: 3213: 3212: 3209:public library 3205: 3195: 3165: 3162: 3152: 3147: 3142: 3141: 3140: 3137: 3134: 3125: 3119: 3101: 3100: 3094: 3088: 3046:transfer taxes 2981: 2980: 2938: 2936: 2929: 2920:Main article: 2917: 2914: 2794:Main article: 2791: 2790:United Kingdom 2788: 2787: 2786: 2773: 2760: 2747: 2745:Cayman Islands 2730: 2729: 2716: 2702: 2688: 2668: 2654: 2628: 2614: 2600: 2586: 2572: 2558: 2544: 2530: 2516: 2498: 2484: 2475:Czech Republic 2464: 2450: 2426: 2403: 2402: 2382: 2368: 2351: 2344:United Kingdom 2333: 2319: 2305: 2291: 2273: 2253: 2235: 2221: 2201: 2197:Successierecht 2181: 2167: 2147: 2114: 2085: 2065: 2043: 2029: 2015: 2001: 1987: 1967: 1947: 1921: 1901: 1887: 1862: 1844: 1810: 1807: 1792:land value tax 1771: 1768: 1736: 1733: 1719: 1716: 1691: 1690: 1688: 1687: 1680: 1673: 1665: 1662: 1661: 1660: 1659: 1647: 1632: 1631: 1626: 1625: 1624: 1623: 1618: 1613: 1611:United Kingdom 1608: 1603: 1598: 1593: 1588: 1583: 1578: 1573: 1568: 1563: 1558: 1553: 1548: 1543: 1538: 1533: 1528: 1523: 1518: 1513: 1508: 1503: 1498: 1493: 1488: 1483: 1478: 1473: 1468: 1463: 1458: 1453: 1448: 1443: 1438: 1433: 1428: 1423: 1418: 1413: 1408: 1403: 1398: 1393: 1388: 1383: 1378: 1373: 1368: 1363: 1358: 1350: 1349: 1345: 1344: 1343: 1342: 1337: 1332: 1324: 1323: 1317: 1312: 1311: 1308: 1307: 1304: 1303: 1298: 1293: 1288: 1283: 1278: 1273: 1268: 1263: 1258: 1253: 1248: 1243: 1237: 1232: 1231: 1228: 1227: 1222: 1221: 1220: 1219: 1213: 1207: 1204:Tax Foundation 1201: 1195: 1186: 1185: 1181: 1180: 1179: 1178: 1176:Gabriel Zucman 1173: 1168: 1163: 1158: 1153: 1151:Mihir A. Desai 1145: 1144: 1138: 1135: 1134: 1131: 1130: 1127: 1126: 1121: 1116: 1111: 1106: 1101: 1100: 1099: 1094: 1084: 1079: 1073: 1068: 1067: 1064: 1063: 1060: 1059: 1054: 1049: 1044: 1039: 1034: 1029: 1024: 1019: 1014: 1012:Robin Hood tax 1009: 1004: 996: 991: 985: 980: 979: 976: 975: 972: 971: 966: 961: 956: 954:Excess profits 951: 946: 945: 944: 939: 934: 925: 920: 906: 901: 896: 891: 886: 881: 876: 871: 866: 861: 856: 851: 846: 841: 839:Gross receipts 836: 831: 826: 821: 820: 819: 814: 809: 804: 799: 794: 789: 779: 778: 777: 772: 767: 762: 757: 752: 747: 737: 732: 731: 730: 725: 720: 715: 710: 705: 700: 690: 689: 688: 678: 677: 676: 671: 666: 656: 651: 646: 641: 635: 630: 629: 626: 625: 620: 619: 618: 617: 612: 607: 602: 597: 592: 590:Offshore Leaks 587: 582: 577: 576: 575: 570: 555: 554: 553:Major examples 550: 549: 548: 547: 542: 537: 532: 527: 521: 516: 508: 507: 503: 502: 501: 500: 495: 490: 488:Dutch Sandwich 485: 480: 474: 469: 461: 460: 456: 455: 454: 453: 448: 443: 438: 433: 428: 426:Tax resistance 423: 418: 417: 416: 403: 402: 396: 391: 390: 387: 386: 383: 382: 377: 372: 367: 362: 357: 352: 347: 342: 337: 332: 330:Taxable income 327: 325:Tax assessment 322: 317: 311: 306: 305: 302: 301: 296: 295: 294: 293: 288: 283: 278: 273: 265: 264: 260: 259: 258: 257: 252: 247: 242: 237: 232: 227: 219: 218: 217:General Theory 212: 207: 206: 203: 202: 199: 198: 193: 188: 186:Representation 183: 178: 173: 168: 163: 158: 153: 148: 143: 138: 133: 128: 123: 118: 113: 108: 107: 106: 96: 91: 86: 81: 76: 70: 65: 64: 61: 60: 53: 52: 44: 43: 37: 36: 26: 9: 6: 4: 3: 2: 7044: 7033: 7030: 7028: 7025: 7023: 7020: 7019: 7017: 7005: 7003: 6998: 6995: 6991: 6990: 6976: 6973: 6972: 6971: 6968: 6966: 6963:Categories: 6957: 6956: 6953: 6945: 6944: 6940: 6939: 6938: 6935: 6931: 6930: 6926: 6925: 6924: 6921: 6917: 6916: 6912: 6911: 6910: 6907: 6905: 6904:David Ricardo 6902: 6898: 6897: 6893: 6892: 6891: 6888: 6884: 6883: 6879: 6878: 6877: 6874: 6872: 6871:Elinor Ostrom 6869: 6867: 6864: 6860: 6859: 6855: 6854: 6853: 6850: 6846: 6845: 6841: 6840: 6839: 6836: 6832: 6831: 6827: 6826: 6825: 6822: 6820: 6817: 6815: 6812: 6808: 6807: 6803: 6802: 6801: 6798: 6794: 6793: 6789: 6788: 6787: 6784: 6782: 6779: 6775: 6774: 6770: 6769: 6768: 6765: 6764: 6762: 6758: 6750: 6744: 6741: 6737: 6734: 6732: 6729: 6727: 6724: 6722: 6719: 6718: 6717: 6714: 6710: 6707: 6703: 6700: 6698: 6695: 6694: 6692: 6690: 6687: 6685: 6682: 6681: 6680: 6677: 6675: 6672: 6670: 6669:Privatization 6667: 6665: 6662: 6660: 6657: 6655: 6652: 6650: 6649:Legal plunder 6647: 6645: 6642: 6640: 6637: 6635: 6632: 6630: 6627: 6623: 6620: 6618: 6615: 6614: 6613: 6610: 6608: 6607: 6603: 6601: 6600:Expropriation 6598: 6596: 6593: 6591: 6588: 6586: 6583: 6581: 6578: 6574: 6571: 6570: 6569: 6566: 6565: 6563: 6561: 6556: 6552: 6540: 6537: 6535: 6532: 6531: 6530: 6527: 6525: 6522: 6520: 6517: 6513: 6512: 6508: 6507: 6506: 6503: 6501: 6498: 6494: 6491: 6489: 6486: 6484: 6481: 6480: 6479: 6476: 6474: 6471: 6467: 6464: 6463: 6462: 6459: 6457: 6454: 6452: 6449: 6447: 6444: 6442: 6439: 6438: 6436: 6432: 6424: 6421: 6419: 6416: 6414: 6411: 6409: 6406: 6404: 6401: 6400: 6399: 6396: 6394: 6391: 6387: 6384: 6383: 6382: 6379: 6377: 6376: 6372: 6370: 6367: 6363: 6360: 6358: 6355: 6353: 6350: 6349: 6348: 6345: 6343: 6341: 6337: 6335: 6334:(watercourse) 6333: 6329: 6328: 6325: 6322: 6318: 6310: 6307: 6306: 6305: 6302: 6300: 6297: 6295: 6292: 6288: 6285: 6283: 6280: 6278: 6277:primogeniture 6275: 6274: 6273: 6270: 6268: 6265: 6263: 6260: 6258: 6257:Legal plunder 6255: 6251: 6248: 6247: 6246: 6243: 6241: 6238: 6236: 6233: 6231: 6228: 6226: 6223: 6221: 6218: 6214: 6211: 6209: 6208:appropriation 6206: 6205: 6204: 6201: 6199: 6198:Excludability 6196: 6194: 6191: 6187: 6184: 6183: 6182: 6179: 6177: 6174: 6173: 6171: 6167: 6161: 6158: 6156: 6153: 6151: 6148: 6146: 6143: 6141: 6138: 6136: 6133: 6132: 6130: 6128: 6124: 6116: 6113: 6112: 6111: 6108: 6106: 6103: 6099: 6096: 6095: 6094: 6091: 6089: 6086: 6084: 6081: 6079: 6076: 6075: 6073: 6069: 6063: 6060: 6058: 6055: 6053: 6050: 6048: 6045: 6043: 6040: 6038: 6035: 6033: 6030: 6028: 6025: 6023: 6020: 6018: 6015: 6013: 6010: 6008: 6005: 6003: 6000: 5999: 5997: 5993: 5989: 5982: 5977: 5975: 5970: 5968: 5963: 5962: 5959: 5952: 5947: 5943: 5942: 5930: 5929:career résumé 5926: 5925: 5920: 5916: 5912: 5911: 5905: 5898: 5892: 5885: 5879: 5877: 5867: 5865: 5863: 5856: 5853: 5848: 5839: 5832: 5826: 5817: 5811:pp. 205, 213. 5810: 5804: 5796: 5792: 5786: 5778: 5774: 5768: 5761:(in Spanish). 5760: 5756: 5749: 5742:(in Spanish). 5741: 5737: 5731: 5729: 5720: 5714: 5706: 5700: 5692: 5688: 5682: 5674: 5670: 5664: 5656: 5652: 5646: 5638: 5634: 5628: 5621:(in Spanish). 5620: 5616: 5610: 5602: 5598: 5592: 5584: 5580: 5574: 5567:(in Spanish). 5566: 5562: 5555: 5547: 5541: 5533: 5529: 5523: 5507: 5500: 5498: 5496: 5475: 5469: 5467: 5451: 5447: 5441: 5425: 5421: 5415: 5399: 5395: 5389: 5380: 5372: 5366: 5347: 5340: 5334: 5332: 5323: 5317: 5309: 5303: 5287: 5283: 5282:"USTC - USTC" 5277: 5261: 5257: 5253: 5246: 5238: 5234: 5228: 5213: 5209: 5203: 5195: 5194: 5188: 5183: 5177: 5175: 5167: 5162: 5146: 5142: 5136: 5128: 5124: 5117: 5106: 5100: 5085: 5081: 5075: 5060: 5056: 5050: 5034: 5030: 5024: 5016: 5012: 5008: 5007:Working Paper 5001: 4994: 4987: 4982: 4967: 4963: 4957: 4941: 4937: 4931: 4923: 4917: 4909: 4905: 4899: 4891: 4887: 4881: 4872: 4857: 4853: 4846: 4838: 4832: 4817: 4813: 4807: 4791: 4787: 4781: 4765: 4761: 4755: 4739: 4735: 4729: 4721: 4715: 4699: 4695: 4689: 4673: 4669: 4663: 4648: 4644: 4638: 4623: 4619: 4613: 4598: 4594: 4588: 4573: 4569: 4563: 4548: 4544: 4538: 4523: 4519: 4513: 4498: 4494: 4487: 4471: 4467: 4463: 4457: 4449: 4445: 4439: 4424: 4420: 4414: 4406: 4400: 4392: 4386: 4378: 4372: 4356: 4352: 4346: 4338: 4334: 4328: 4312: 4308: 4302: 4287: 4283: 4276: 4274: 4272: 4263: 4257: 4249: 4245: 4244:"DL 262/2006" 4239: 4223: 4219: 4213: 4205: 4204:www.camera.it 4201: 4195: 4180:. Raisin Bank 4179: 4178:www.raisin.ie 4175: 4169: 4154: 4150: 4144: 4129: 4125: 4119: 4104: 4100: 4094: 4086: 4082: 4076: 4060: 4056: 4050: 4042: 4038: 4032: 4016: 4012: 4009:(in Danish). 4008: 4002: 3987: 3983: 3977: 3961: 3957: 3951: 3943: 3939: 3933: 3918: 3914: 3908: 3900: 3896: 3892: 3888: 3884: 3880: 3873: 3871: 3855: 3851: 3847: 3843: 3839: 3835: 3831: 3824: 3816: 3812: 3808: 3804: 3800: 3796: 3789: 3781: 3777: 3770: 3762: 3758: 3752: 3744: 3740: 3736: 3732: 3727: 3722: 3718: 3714: 3707: 3705: 3689: 3685: 3679: 3671: 3669:0-13-063085-3 3665: 3661: 3657: 3651: 3647: 3637: 3634: 3632: 3629: 3627: 3624: 3622: 3619: 3617: 3616:Feudal relief 3614: 3613: 3607: 3605: 3601: 3597: 3593: 3589: 3585: 3581: 3580: 3575: 3574: 3568: 3566: 3561: 3557: 3553: 3549: 3548: 3543: 3539: 3533: 3518: 3514: 3506: 3503: 3500: 3499: 3495: 3492: 3489: 3488: 3484: 3481: 3478: 3477: 3473: 3470: 3467: 3466: 3462: 3459: 3456: 3455: 3451: 3448: 3445: 3444: 3440: 3437: 3434: 3433: 3429: 3426: 3423: 3422: 3418: 3415: 3412: 3411: 3407: 3404: 3401: 3400: 3396: 3393: 3390: 3389: 3385: 3382: 3379: 3378: 3374: 3371: 3368: 3367: 3363: 3360: 3357: 3356: 3352: 3349: 3346: 3345: 3339: 3335: 3334: 3330: 3324: 3321: 3318: 3315: 3314: 3313: 3307: 3304: 3301: 3298: 3295: 3292: 3291: 3290: 3286: 3284: 3280: 3275: 3274: 3267: 3264: 3261: 3258: 3257: 3256: 3252: 3249: 3245: 3234: 3231: 3227: 3223: 3220: 3218: 3215: 3210: 3206: 3196: 3170: 3166: 3163: 3159: 3158: 3156: 3153: 3151: 3148: 3146: 3143: 3138: 3135: 3132: 3131: 3129: 3126: 3123: 3120: 3117: 3114: 3113: 3112: 3110: 3106: 3098: 3095: 3092: 3091:New Hampshire 3089: 3086: 3083: 3082: 3081: 3078: 3076: 3072: 3068: 3064: 3060: 3056: 3051: 3047: 3042: 3040: 2992: 2988: 2987:United States 2977: 2974: 2966: 2956: 2955:the talk page 2952: 2946: 2944: 2939:This article 2937: 2928: 2927: 2923: 2916:United States 2913: 2910: 2906: 2900: 2898: 2894: 2870: 2866: 2862: 2858: 2853: 2847: 2845: 2840: 2835: 2834:consanguinity 2831: 2827: 2822: 2820: 2816: 2811: 2807: 2803: 2797: 2785: 2774: 2772: 2761: 2759: 2748: 2746: 2735: 2734: 2733: 2728: 2717: 2714: 2703: 2700: 2689: 2685: 2680: 2669: 2666: 2655: 2652: 2648: 2644: 2640: 2629: 2626: 2615: 2612: 2601: 2598: 2587: 2584: 2573: 2570: 2559: 2556: 2545: 2542: 2531: 2528: 2517: 2514: 2510: 2499: 2496: 2485: 2481: 2476: 2465: 2462: 2451: 2448: 2443: 2438: 2427: 2423: 2419: 2408: 2407: 2406: 2399: 2394: 2383: 2380: 2369: 2367: 2363: 2362:United States 2352: 2349: 2345: 2334: 2331: 2320: 2317: 2306: 2303: 2292: 2289: 2285: 2274: 2270: 2265: 2254: 2251: 2247: 2236: 2233: 2222: 2218: 2213: 2202: 2198: 2193: 2182: 2179: 2168: 2164: 2159: 2148: 2143: 2126: 2115: 2102: 2097: 2086: 2082: 2077: 2066: 2063: 2059: 2055: 2044: 2041: 2030: 2027: 2016: 2013: 2002: 1999: 1988: 1984: 1979: 1968: 1964: 1959: 1948: 1944: 1940:(Finnish) or 1938: 1933: 1922: 1918: 1913: 1902: 1899: 1888: 1879: 1874: 1863: 1860: 1856: 1845: 1841: 1835: 1830: 1819: 1818: 1816: 1806: 1804: 1800: 1799:loss aversion 1795: 1793: 1789: 1785: 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Countries 1321: 1320: 1315: 1310: 1309: 1302: 1299: 1297: 1294: 1292: 1289: 1287: 1284: 1282: 1279: 1277: 1276:Tolerance tax 1274: 1272: 1269: 1267: 1264: 1262: 1259: 1257: 1254: 1252: 1249: 1247: 1244: 1242: 1239: 1238: 1235: 1230: 1229: 1217: 1214: 1211: 1208: 1205: 1202: 1199: 1196: 1193: 1190: 1189: 1188: 1187: 1183: 1182: 1177: 1174: 1172: 1169: 1167: 1164: 1162: 1159: 1157: 1154: 1152: 1149: 1148: 1147: 1146: 1142: 1141: 1133: 1132: 1125: 1122: 1120: 1117: 1115: 1112: 1110: 1107: 1105: 1102: 1098: 1095: 1093: 1090: 1089: 1088: 1085: 1083: 1080: 1078: 1075: 1074: 1071: 1066: 1065: 1058: 1055: 1053: 1050: 1048: 1045: 1043: 1040: 1038: 1035: 1033: 1030: 1028: 1025: 1023: 1020: 1018: 1015: 1013: 1010: 1008: 1005: 1002: 997: 995: 992: 990: 987: 986: 983: 982:International 978: 977: 970: 967: 965: 962: 960: 957: 955: 952: 950: 947: 943: 940: 938: 935: 933: 929: 926: 924: 921: 919: 916: 915: 914: 910: 907: 905: 902: 900: 897: 895: 892: 890: 887: 885: 884:Resource rent 882: 880: 877: 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