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- W3048432814 abstract "To support the countless privately-held German firms, bequests of companies to relatives are subject to generous tax exemptions. I argue that since the redistributive effect of such exemptions lacks empirical support, they are not just in light of a Rawlsian framework of Justice as Fairness. I also propose a moderate flat-tax on business inheritances payable regardless of family relation between donor and recipient, which would generate higher revenues for redistribution. Since this tax comes closer to justifying Rawlsian Principles of Justice while preserving the financial stability of Germany’s privately-held companies, it outperforms the status quo of business inheritance taxation." @default.
- W3048432814 created "2020-08-18" @default.
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- W3048432814 date "2020-07-15" @default.
- W3048432814 modified "2023-09-23" @default.
- W3048432814 title "Rawls on Inheritance Taxation: A Study of German Business Transfers" @default.
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