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Tax avoidance and intra-family transfers. (2006). Ohlsson, Henry ; Nordblom, Katarina.
In: Journal of Public Economics.
RePEc:eee:pubeco:v:90:y:2006:i:8-9:p:1669-1680.

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Cited: 29

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Cites: 22

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Cocites: 50

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  1. Is analytical tax research alive and kicking? Insights from 2000 until 2022. (2023). Sailer, Mariana ; Niemann, Rainer.
    In: Journal of Business Economics.
    RePEc:spr:jbecon:v:93:y:2023:i:6:d:10.1007_s11573-023-01157-5.

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  2. The impact of bequest taxation on savings and transfers. (2023). Walczyk, Konrad ; Dudek, Maciej ; Kruszewski, Robert ; Kuda, Janusz.
    In: Equilibrium. Quarterly Journal of Economics and Economic Policy.
    RePEc:pes:ierequ:v:18:y:2023:i:2:p:333-365.

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  3. Giving to the children or the taxman?. (2023). Ohlsson, Henry ; Selin, Hkan ; Escobar, Sebastian.
    In: European Economic Review.
    RePEc:eee:eecrev:v:153:y:2023:i:c:s0014292123000119.

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  4. Fair Inheritance Taxation. (2021). Marie, Benoit ; Maniquet, Franois.
    In: Policy Research Working Paper Series.
    RePEc:wbk:wbrwps:9804.

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  5. Avoiding taxes by transfers within the family. (2021). Ohlsson, Henry ; Martino, Enrica ; Di Porto, Edoardo.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:28:y:2021:i:1:d:10.1007_s10797-020-09608-3.

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  6. Fair inheritance taxation. (2021). Maniquet, Francois ; Decerf, Benoît.
    In: LIDAM Discussion Papers CORE.
    RePEc:cor:louvco:2021011.

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  7. Taxes, frictions and asset shifting: when Swedes disinherited themselves. (2019). Ohlsson, Henry ; Selin, Hkan ; Escobar, Sebastian.
    In: Working Paper Series.
    RePEc:hhs:ifauwp:2019_006.

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  8. Behavioral responses to inheritance tax: Evidence from notches in France. (2018). Goupille-Lebret, Jonathan ; Infante, Jose.
    In: Journal of Public Economics.
    RePEc:eee:pubeco:v:168:y:2018:i:c:p:21-34.

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  9. Breaking the norms: When is evading inheritance taxes socially acceptable?. (2018). Wrede, Matthias ; Richter, Friedemann ; Lorek, Kerstin ; Abraham, Martin.
    In: European Journal of Political Economy.
    RePEc:eee:poleco:v:52:y:2018:i:c:p:85-102.

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  10. Health responses to a wealth shock: evidence from a Swedish tax reform. (2017). Erixson, Oscar.
    In: Journal of Population Economics.
    RePEc:spr:jopoec:v:30:y:2017:i:4:d:10.1007_s00148-017-0651-2.

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  11. Wealth Transfers and Tax Planning: Evidence for the German Bequest Tax. (2017). Sommer, Eric.
    In: IZA Discussion Papers.
    RePEc:iza:izadps:dp11120.

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  12. Avoiding Taxes by Transfers Within the Family. (2016). Di Porto, Edoardo ; Ohlsson, Henry .
    In: CSEF Working Papers.
    RePEc:sef:csefwp:436.

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  13. AVOIDING TAXES BY TRANSFERS WITHIN THE FAMILY. (2016). Ohlsson, Henry ; Di Porto, Edoardo.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2016_004.

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  14. To Avoid or Not to Avoid Inheritance Taxes? That Is the Question for Parents: Empirical Evidence from Japan. (2016). Niimi, Yoko.
    In: AGI Working Paper Series.
    RePEc:agi:wpaper:00000110.

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  15. Health responses to a wealth shock: Evidence from a Swedish tax reform. (2014). Erixson, Oscar.
    In: Working Paper Series, Center for Fiscal Studies.
    RePEc:hhs:uufswp:2014_003.

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  16. Health Responses to a Wealth Shock: Evidence from a Swedish Tax Reform. (2014). Erixson, Oscar.
    In: Working Paper Series.
    RePEc:hhs:iuiwop:1011.

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  17. Gender preference and transfers from parents to children: an inter-regional comparison. (2013). Wong, Edwin S..
    In: International Review of Applied Economics.
    RePEc:taf:irapec:v:27:y:2013:i:1:p:61-80.

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  18. The Redistributive Potential of Transfer Taxation. (2013). Hines, James.
    In: Public Finance Review.
    RePEc:sae:pubfin:v:41:y:2013:i:6:p:885-903.

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  19. How Important Are Perpetual Tax Savings?. (2013). Hines, James R..
    In: NBER Chapters.
    RePEc:nbr:nberch:12852.

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  20. Taxation of Intergenerational Transfers and Wealth. (2012). Kopczuk, Wojciech.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:18584.

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  21. How Important Are Perpetual Tax Savings?. (2012). Hines, James.
    In: NBER Working Papers.
    RePEc:nbr:nberwo:18553.

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  22. The Impact of Inheritances on Heirs Labor and Capital Income. (2012). Ohlsson, Henry ; Erixson, Oscar ; Elinder, Mikael ; Mikael, Elinder ; Henry, Ohlsson ; Oscar, Erixson .
    In: The B.E. Journal of Economic Analysis & Policy.
    RePEc:bpj:bejeap:v:12:y:2012:i:1:p:1-37:n:61.

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  23. Bequests, gifts, and education: links between intergenerational transfers. (2011). Ohlsson, Henry ; Nordblom, Katarina.
    In: Empirical Economics.
    RePEc:spr:empeco:v:40:y:2011:i:2:p:343-358.

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  24. Strategic Interaction between Inter Vivos Gifts and Housing Acquisition. (2011). Yukutake, Norifumi ; Idee, Takako ; Iwata, Shinichiro .
    In: Global COE Hi-Stat Discussion Paper Series.
    RePEc:hst:ghsdps:gd11-201.

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  25. Compensatory inter vivos gifts. (2009). Ohlsson, Henry ; Hochguertel, Stefan.
    In: Journal of Applied Econometrics.
    RePEc:jae:japmet:v:24:y:2009:i:6:p:993-1023.

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  26. Compensatory Inter Vivos Gifts. (2007). Ohlsson, Henry ; Hochguertel, Stefan.
    In: Tinbergen Institute Discussion Papers.
    RePEc:tin:wpaper:20070074.

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  27. La motivación de las transmisiones lucrativas entre generaciones de una familia: modelos teóricos y evidencia empírica.. (2007). Garde, Marta Melguizo.
    In: Hacienda Pública Española.
    RePEc:hpe:journl:y:2007:v:181:i:2:p:81-118.

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  28. Tax Evasion and Self-Employment in a High-Tax Country: Evidence from Sweden. (2006). HOLMLUND, BERTIL ; Engström, Per ; Engstrom, Per.
    In: Working Paper Series.
    RePEc:hhs:uunewp:2006_012.

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References

References cited by this document

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  7. Cremer, H. ; Pestieau, P. Bequests as heir “discipline device”. 1996 Journal of Population Economics. 9 405-414
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  8. Cremer, H. ; Pestieau, P. Wealth Transfer Taxation: A Survey. 2003 CESifo: München

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  10. European Tax Handbook, 2001. International Bureau of Fiscal Documentation, Amsterdam.
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  11. Gale, W.G. ; Hines, J.R. ; Slemrod, J. Rethinking Estate and Gift Taxation. 2001 Brookings Institution Press: Washington DC
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  12. Hammar, H. ; Jagers, S.C. ; Nordblom, K. Tax Evasion and the Importance of Trust. 2005 Department of Economics, Göteborg University:

  13. Joulfaian, D. Choosing between gifts and bequests: how taxes affect the timing of wealth transfers. 2005 Journal of Public Economics. 89 2069-2091

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  16. Klevmarken, N.A. On the wealth dynamics of Swedish families, 1984–98. 2004 Review of Income and Wealth. 50 469-492
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  17. Masson, A. ; Pestieau, P. Bequests motives and models of inheritance: a survey of the literature. 1997 En : Erreygers, G. ; Vandevelde, T. Is Inheritance Legitimate? Ethical and Economic Aspects of Wealth Transfers. Springer Verlag: Berlin

  18. Nordblom, K. Is increased public schooling really a policy for equality? The role of within-the-family education. 2003 Journal of Public Economics. 87 1943-1965

  19. Nordblom, K. ; Ohlsson, H. Tax Avoidance and Intra-Family Transfers. 2005 Department of Economics, Göteborg University:

  20. Nordblom, K., Ohlsson, H., 2005a. Bequests, gifts, and education: Swedish evidence on parents' transfer behavior. Mimeo, Department of Economics, Uppsala University.

  21. Page, B.R. Bequest taxes, inter vivos gifts, and the bequest motive. 2003 Journal of Public Economics. 87 1219-1229

  22. Poterba, J. Estate and gift taxes and incentives for inter vivos giving in the US. 2001 Journal of Public Economics. 79 237-264

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  2. Behavioral responses to inheritance tax: Evidence from notches in France. (2018). Goupille-Lebret, Jonathan ; Infante, Jose.
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  8. Inter Vivos Transfers of Ownership in Family Firms. (2016). Schinke, Christoph ; Riem, Marina ; Potrafke, Niklas ; Hines, James.
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  9. Inter Vivos Transfers of Ownership in Family Firms. (2016). Schinke, Christoph ; Riem, Marina ; Potrafke, Niklas ; Hines, James.
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