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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

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
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

© 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.