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Determinants of inheritance and gifts taxation in the European Union Cover

Determinants of inheritance and gifts taxation in the European Union

International Journal of Management and Economics
Volume 59 (2023): Issue 3 (September 2023)
By: Janusz Kudła,  Rafał Woźniak,  Konrad Walczyk,  Maciej Dudek and  Robert Kruszewski  
Open Access
|Sep 2023

Authors

Janusz Kudła

jkudla@wne.uw.edu.pl

Faculty of Economic Sciences, University of Warsaw, Warsaw, Poland

Rafał Woźniak

Faculty of Economic Sciences, University of Warsaw, Warsaw, Poland

Konrad Walczyk

Faculty of Economic Sciences, University of Warsaw, Warsaw, Poland

Maciej Dudek

Department of Economics, University of Michigan, Ann Arbor, USA

Robert Kruszewski

Institute of Mathematical Economics, SGH Warsaw School of Economics, Warsaw, Poland
DOI: https://doi.org/10.2478/ijme-2023-0004 | Journal eISSN: 2543-5361 | Journal ISSN: 2299-9701
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Language: English
Page range: 225 - 242
Submitted on: May 14, 2022
Accepted on: Jan 9, 2023
Published on: Sep 30, 2023
Published by: Warsaw School of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
inheritance tax,
gift tax,
bequest,
wealth,
dynamic panel regression
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures,
Business management,
Management accounting, financial controlling, cost calculation, investment

© 2023 Janusz Kudła, Rafał Woźniak, Konrad Walczyk, Maciej Dudek, Robert Kruszewski, published by Warsaw School of Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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