| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w27899 |
| 来源ID | Working Paper 27899 |
| Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995\u20132016 | |
| Paolo Acciari; Salvatore Morelli | |
| 发表日期 | 2020-10-05 |
| 出版年 | 2020 |
| 语种 | 英语 |
| 摘要 | In this paper we describe a novel source of data on the full record of inheritance tax files in Italy, covering up to 63% of total deceased. The work documents a substantial rise in the total value of inheritance and gifts as a share of national income, from 8.4% in 1995 to 15.1% in 2016. Consistent with the increasing role of total personal net wealth in the economy, the weight of inheritance and gifts in Italy appears relatively high by international standards. Over the same period, total wealth left at death has also become increasingly concentrated. The estates valued at least one million Euro were worth 18.7% of total estate in the mid 1990s and 24.8% in 2016. This paper also documents that revenues collected from the inheritance tax underwent a large decline from 0.14% to 0.06% of total tax revenue between 1995 and 2016. Data also allow a disaggregated analysis by demographic and geographic characteristics. |
| 主题 | Microeconomics ; Market Structure and Distribution ; Public Economics ; Taxation ; History ; Labor and Health History |
| URL | https://www.nber.org/papers/w27899 |
| 来源智库 | National Bureau of Economic Research (United States) |
| 引用统计 | |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/585572 |
| 推荐引用方式 GB/T 7714 | Paolo Acciari,Salvatore Morelli. Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995\u20132016. 2020. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w27899.pdf（1025KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
