Who benefits from the preferential treatment of business property under the German inheritance tax?

Franke, Benedikt ; Simons, Dirk ; Voeller, Dennis

DOI:	https://doi.org/10.1007/s11573-016-0807-7
URL:	http://link.springer.com/article/10.1007/s11573-01...
Additional URL:	https://www.researchgate.net/publication/295901790...
Document Type:	Article
Year of publication:	2016
The title of a journal, publication series:	Journal of Business Economics : JBE = Zeitschrift für Betriebswirtschaft : ZfB
Volume:	86
Issue number:	9
Page range:	997-1041
Place of publication:	Berlin ; Heidelberg
Publishing house:	Springer
ISSN:	0044-2372 , 1861-8928
Publication language:	English
Institution:	Business School > ABWL u. Rechnungswesen (Simons 2004-) Außerfakultäre Einrichtungen > Graduate School of Economic and Social Sciences - CDSB (Business Studies)
Subject:	330 Economics

Dieser Eintrag ist Teil der Universitätsbibliographie.

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