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Keywords: Inheritance tax
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Journal Articles
International Journal of Social Economics (2007) 34 (6): 415–424.
Published: 15 May 2007
.../methodology/approach A wide review of the death and inheritance taxes in the USA and Europe is presented. Findings Government's revenue from inheritance and gifts is lower than 1 percent of GDP. This is due mainly to a combination of considerable tax‐free allowances for the closest relatives and high...

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