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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

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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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