Data Sources Library

Full Library

The sources used in each section of the data warehouse can be accessed below. Click on a section icon to see the sources used in that database.

The Data Sources Library lists all sources used in each section of the GC Wealth Project's data warehouse. Available under each reference are BibTeX citations and any abstracts (see dropdowns) as well as full texts and data files when possible (see file button). BibTeX citations for all references visible can be downloaded via the menu button at the top of the library.

Wealth Topography

Wealth Inequality

Taxes on Wealth

Inheritance Trends

2026 (5)

Wealth and Inheritance in 21st-Century Switzerland. Brülhart; Fuster; Martínez; and Moseka. 2026.

link

@article{Brulhart2026,
  title = {Wealth and Inheritance in 21st-Century Switzerland},
  author = {Brülhart and Fuster and Martínez and Moseka},
  year = {2026},
  url = {https://people.unil.ch/mariusbrulhart/files/2026/03/e4s-white-paper-wealth-and-inheritance-eng-full-final2-002.pdf},
  keywords = {Data Sources: Inheritance Trends}
}

TBD. Guzzardi, Demetrio; and Morelli, Salvatore. 2026.

link

@unpublished{Guzzardi2026,
  title = {TBD},
  author = {Guzzardi, Demetrio and Morelli, Salvatore},
  year = {2026},
  url = {https://sites.google.com/view/demetrioguzzardi/research},
  keywords = {Data Sources: Inheritance Trends}
}

Annual Balance Sheets for Non-financial Assets. OECD. 2026.

link

@misc{OECD_AnnualBalanceSheetsNonfinancialAssets,
  title = {Annual Balance Sheets for Non-financial Assets},
  author = {{OECD}},
  year = {2026},
  url = {https://data-explorer.oecd.org/vis?lc=en&fs[0]=Topic%2C1%7CEconomy%23ECO%23%7CNational%20accounts%23ECO_NAD%23&fs[1]=Topic%2C3%7CEconomy%23ECO%23%7CNational%20accounts%23ECO_NAD%23%7CGDP%20and%20non-financial%20accounts%23ECO_NAD_GNF%23%7CNon-financial%20accounts%20including%20sector%20accounts%23ECO_NAD_GNF_NFA%23&pg=0&fc=Topic&snb=14&df[ds]=dsDisseminateFinalDMZ&df[id]=DSD_NASEC10%40DF_TABLE9B&df[ag]=OECD.SDD.NAD&df[vs]=&dq=A.AUS.........V..&lom=LASTNPERIODS&lo=5&to[TIME_PERIOD]=false&vw=tb},
  urldate = {2026-05-12},
  keywords = {Data Sources: Wealth Topography},
  note = {OECD Statistics}
}

Distributional Financial Accounts. Federal Reserve. 2026.

link

@misc{FED_DWA_ineq,
  title = {Distributional Financial Accounts},
  author = {Federal Reserve},
  year = {2026},
  url = {https://www.federalreserve.gov/releases/z1/dataviz/dfa/index.html},
  keywords = {Data Sources: Wealth Inequality}
}

Ernst & Young 2026 Worldwide Personal Tax and Immigration Guide. Ernst & Young. 2026.

link

@techreport{EY2026a,
  title = {Ernst & Young 2026 Worldwide Personal Tax and Immigration Guide},
  author = {Ernst & Young},
  year = {2026},
  url = {https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/ey-gl-worldwide-personal-immigration-tax-guide-03-2026.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

2025 (28)

Belgian wealth inequality, 1935-2022. Apostel, Arthur. NBB Working Paper. 2025.

link

@techreport{Apostel2025,
  title = {Belgian wealth inequality, 1935-2022},
  author = {Apostel, Arthur},
  year = {2025},
  institution = {NBB Working Paper},
  url = {https://www.econstor.eu/handle/10419/322377},
  keywords = {Data Sources: Inheritance Trends}
}

Distributions of household economic accounts, wealth, Canada, regions and provinces, quarterly (x 1,000,000). Statistics Canada. May 2025.

link

@misc{StatCan_DWA_topo,
  title = {Distributions of household economic accounts, wealth, Canada, regions and provinces, quarterly (x 1,000,000)},
  author = {{Statistics Canada}},
  year = {2025},
  month = {may},
  url = {https://www150.statcan.gc.ca/t1/tbl1/en/tv.action?pid=3610066101},
  urldate = {2025-07-02},
  keywords = {Data Sources: Wealth Topography}
}

The Global Findex Database 2025: Connectivity and Financial Inclusion in the Digital Economy. Development Research Group, Finance; and Private Sector Development Unit. World Bank, Development Data Group. 2025.

link doi

@misc{Findex_ineq,
  title = {The Global Findex Database 2025: Connectivity and Financial Inclusion in the Digital Economy},
  author = {{Development Research Group, Finance and Private Sector Development Unit}},
  year = {2025},
  publisher = {World Bank, Development Data Group},
  doi = {10.48529/BK9N-8R43},
  url = {https://microdata.worldbank.org/index.php/catalog/study/WLD_2024_FINDEX_v02_M},
  keywords = {Data Sources: Wealth Inequality}
}

IBFD - Individual Taxation - Central Africa - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025CF,
  title = {IBFD - Individual Taxation - Central Africa - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_cf_2025-09-23_s_5.&refresh=1770725189061%23gthb_cf_2025-09-23_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Comoros - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025KM,
  title = {IBFD - Individual Taxation - Comoros - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_c5_2025-03-15_s_5.&refresh=1770728454006%23gthb_c5_2025-03-15_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Djibouti - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025DJ,
  title = {IBFD - Individual Taxation - Djibouti - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_dj_2025-05-15_s_5.&refresh=1770815968015%23gthb_dj_2025-05-15_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Dominica - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025DM,
  title = {IBFD - Individual Taxation - Dominica - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_dm_2025-09-15},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Eritrea - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025ER,
  title = {IBFD - Individual Taxation - Eritrea - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_er_2025-04-09_s_5.&refresh=1770818414003%23gthb_er_2025-04-09_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Gambia - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025GM,
  title = {IBFD - Individual Taxation - Gambia - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_gm_2025-04-20_s_5.&refresh=1770890071311%23gthb_gm_2025-04-20_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Micronesia - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025FM,
  title = {IBFD - Individual Taxation - Micronesia - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_fm_2025-09-15},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Montenegro - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025ME,
  title = {IBFD - Individual Taxation - Montenegro - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_me_2025-05-10_s_5.&refresh=1770820301489%23gthb_me_2025-05-10_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Myanmar - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025MM,
  title = {IBFD - Individual Taxation - Myanmar - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_mm_2025-07-15_s_5.&refresh=1771929305230%23gthb_mm_2025-07-15_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Nepal - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025NP,
  title = {IBFD - Individual Taxation - Nepal - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_np_2025-03-15_s_5.&refresh=1770887227344%23gthb_np_2025-03-15_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Palau - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025PW,
  title = {IBFD - Individual Taxation - Palau - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_pw_2025-06-29_s_5.&refresh=1770887543060%23gthb_pw_2025-06-29_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - St. Kitts and Nevis - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025KN,
  title = {IBFD - Individual Taxation - St. Kitts and Nevis - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_kn_2025-02-01_s_5.&refresh=1770888748574%23gthb_kn_2025-02-01_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - St. Vincent and the Grenadines - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025VC,
  title = {IBFD - Individual Taxation - St. Vincent and the Grenadines - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_vc_2025-09-01_s_5.&refresh=1770888971449%23gthb_vc_2025-09-01_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Sudan - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025SD,
  title = {IBFD - Individual Taxation - Sudan - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_sd_2025-03-11_s_5.&refresh=1770889407388%23gthb_sd_2025-03-11_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Tajikistan - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025TJ,
  title = {IBFD - Individual Taxation - Tajikistan - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_tj_2025-07-01_s_5.&refresh=1770889658586%23gthb_tj_2025-07-01_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Tonga - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025TO,
  title = {IBFD - Individual Taxation - Tonga - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_to_2025-07-02_s_5.&refresh=1770890280613%23gthb_to_2025-07-02_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Turkmenistan - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025TM,
  title = {IBFD - Individual Taxation - Turkmenistan - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_tm_2025-09-19},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Vanuatu - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025VU,
  title = {IBFD - Individual Taxation - Vanuatu - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_vu_2025-08-15},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Yemen - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025YE,
  title = {IBFD - Individual Taxation - Yemen - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_ye_2025-03-11_s_5.&refresh=1770890910747%23gthb_ye_2025-03-11_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - Burundi - Idividual Taxation - 5. Inheritance and Gift Taxes. International Bureau of Fiscal Documentation. 2025.

link

@misc{IBFD2025BI,
  title = {IBFD - Tax Research Platform - Burundi - Idividual Taxation - 5. Inheritance and Gift Taxes},
  author = {International Bureau of Fiscal Documentation},
  year = {2025},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_bi_2025-07-01},
  keywords = {Data Sources: Taxes on Wealth}
}

Wealth, Inheritance, and Concentration: Italy and Its Regions From the Unification to the Great War. Gabbuti, Giacomo; and Morelli, Salvatore. Review of Income and Wealth, 71(3): e70023. 2025.

link

@article{Gabbuti2025,
  title = {Wealth, Inheritance, and Concentration: Italy and Its Regions From the Unification to the Great War},
  author = {Gabbuti, Giacomo and Morelli, Salvatore},
  year = {2025},
  journal = {Review of Income and Wealth},
  volume = {71},
  number = {3},
  pages = {e70023},
  publisher = {Wiley Online Library},
  url = {https://onlinelibrary.wiley.com/doi/10.1111/roiw.70023},
  abstract = {In the economic history of post-unification Italy, the question of wealth has been largely neglected. We fill this gap with a new set of estimates of wealth concentration from 1863 to 1914, using national inheritance tax tabulations, combined with existing micro-data for the cities of Milan and Naples. While the level of our estimates for this period is among the highest ever recorded for Italy, we find no trend, nor the classic North–South divide. The wealth of present-day billionaires—derived using a novel long-run “rich list” as a multiple of GDP per capita—is higher than that of the past. Private wealth and bequest flow as a share of national income follow a U-turn dynamic, with historical and present levels aligned. Overall, the paper lays the basis for a long-run view of wealth in modern Italy and reconsiders the impact of its industrialization at the end of the Liberal period.},
  keywords = {Data Sources: Inheritance Trends}
}

Tax Research Platform. International Bureau of Fiscal Documentation (IBFD). 2025.

link

@misc{IBFD,
  title = {Tax Research Platform},
  author = {International Bureau of Fiscal Documentation (IBFD)},
  year = {2025},
  url = {https://research.ibfd.org/},
  keywords = {Data Sources: Taxes on Wealth}
}

Households and Non-Profit Institutions Serving Households [TFAT0012]. Bank of Italy. September 2025.

link file

@misc{BankofItaly_HouseholdsNonprofitInstitutionsServingHouseholds,
  title = {Households and Non-Profit Institutions Serving Households [{{TFAT0012}}]},
  author = {{Bank of Italy}},
  year = {2025},
  month = {sep},
  url = {https://infostat.bancaditalia.it/inquiry/home?spyglass/taxo:CUBESET=/PUBBL_00/PUBBL_00_02_01_06&ITEMSELEZ=TFAT0012:true&OPEN=true/&ep:LC=EN&COMM=BANKITALIA&ENV=LIVE&CTX=DIFF&IDX=2&/view:CUBEIDS=},
  keywords = {Data Sources: Wealth Topography},
  note = {Statistical Database},
  url_file = {BankofItaly_HouseholdsNonprofitInstitutionsServingHouseholds.csv}
}

Households' Financial Assets and Liabilities. OECD. 2025.

link file

@misc{OECD_HouseholdsFinancialAssetsLiabilities,
  title = {Households' Financial Assets and Liabilities},
  author = {{OECD}},
  year = {2025},
  url = {https://stats.oecd.org/Index.aspx?DataSetCode=QASA_7HH},
  urldate = {2025-09-09},
  abstract = {The elaboration of a more precise nomenclature of households' financial assets and liabilities and the collection of more detailed information constitute an attempt to better identify and analyse households' wealth in OECD countries. The objective of the sub-classification of assets and liabilities is to identify the relative importance of the various types of assets, classified according to the increasing risk.},
  keywords = {Data Sources: Wealth Topography},
  note = {OECD Statistics},
  url_file = {OECD_HouseholdsFinancialAssetsLiabilities.csv}
}

Ernst & Young 2025 Estate & Inheritance Tax Guide. Ernst & Young. 2025.

link

@techreport{EY2025b,
  title = {Ernst & Young 2025 Estate & Inheritance Tax Guide},
  author = {Ernst & Young},
  year = {2025},
  url = {https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax-guides/documents/en-gl-worldwide-estate-and-inheritance-tax-guide-09-2025.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

2024 (14)

The Concentration of Personal Wealth in Italy 1995–2016. Acciari, Paolo; Alvaredo, Facundo; and Morelli, Salvatore. Journal of the European Economic Association. January 2024.

link file doi

@article{Acciarietal2024,
  title = {The Concentration of Personal Wealth in {{Italy}} 1995--2016},
  author = {Acciari, Paolo and Alvaredo, Facundo and Morelli, Salvatore},
  year = {2024},
  month = {jan},
  journal = {Journal of the European Economic Association},
  doi = {10.1093/jeea/jvae002},
  url = {https://doi.org/10.1093/jeea/jvae002},
  abstract = {We estimate the distribution of wealth in Italy between 1995 and 2016 using a novel source of inheritance tax files, combined with surveys and national accounts. We find that the level of wealth concentration is in line with other European countries; however, its time trend appears more in line with the US, showing a significant increase over the period studied. The country exhibits one of the greatest declines in the wealth share of the bottom 50\%. The paper also shows that age plays a marginal role in explaining wealth concentration. Changes in savings, instead, are the predominant force behind the increase in wealth inequality, even at the top. Equity prices also account for a large share of wealth growth above the 99th percentile, whereas changes in house prices play only a minor role. Finally, we document the growing concentration of life-time wealth transfers, and their increasingly favorable tax treatment.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  note = {jvae002},
  url_file = {Acciarietal2024.pdf}
}

Online Appendix: The Concentration of Personal Wealth in Italy 1995–2016. Acciari, Paolo; Alvaredo, Facundo; and Morelli, Salvatore. January 2024.

link file

@misc{Acciarietal2024app,
  title = {Online Appendix: The Concentration of Personal Wealth in {{Italy}} 1995--2016},
  author = {Acciari, Paolo and Alvaredo, Facundo and Morelli, Salvatore},
  year = {2024},
  month = {jan},
  url = {https://doi.org/10.1093/jeea/jvae002},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Acciarietal2024app.pdf}
}

Evidence from the dead: New estimates of wealth inequality using the distribution of estates. Alvaredo, Facundo; Berman, Yonatan; and Morelli, Salvatore. JSTOR. 2024.

link

@book{Alvaredo2024,
  title = {Evidence from the dead: New estimates of wealth inequality using the distribution of estates},
  author = {Alvaredo, Facundo and Berman, Yonatan and Morelli, Salvatore},
  year = {2024},
  publisher = {JSTOR},
  url = {https://osf.io/preprints/socarxiv/a4frb_v2},
  keywords = {Data Sources: Wealth Inequality}
}

Experimental Distributional Wealth Accounts (DWA) for the Household Sector: Methodological Note. European Central Bank. January 2024.

link file

@misc{EuropeanCentralBank2024_ExperimentalDistributionalWealthAccountsDWA,
  title = {Experimental {{Distributional Wealth Accounts}} ({{DWA}}) for the Household Sector: Methodological Note},
  author = {{European Central Bank}},
  year = {2024},
  month = {jan},
  url = {https://data.ecb.europa.eu/sites/default/files/2024-01/DWA%20Methodological%20note_0.pdf},
  urldate = {2024-09-06},
  abstract = {The purpose of the Distributional Wealth Accounts (DWA), produced by the European System of Central Banks (ESCB), is to meet the growing interest in adding distributional information to macroeconomic sector accounts. This methodological note complements the Overview note (available on the ECB Data portal) summarising the data available, and provides more detailed information on how the Distributional Wealth Accounts are compiled.},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {EuropeanCentralBank2024_ExperimentalDistributionalWealthAccountsDWA.pdf}
}

World Bank GNI per Capita Operational Guidelines & Analytical Classifications. World Bank. July 2024.

link file

@misc{WorldBank2024_WorldBankGNICapitaOperational,
  title = {World {{Bank GNI}} per Capita Operational Guidelines \& Analytical Classifications},
  author = {{World Bank}},
  year = {2024},
  month = {jul},
  url = {https://datahelpdesk.worldbank.org/knowledgebase/articles/906519-world-bank-country-and-lending-groups},
  urldate = {2024-09-27},
  keywords = {Data Sources: Supplementary Variables},
  url_file = {WorldBank2024_WorldBankGNICapitaOperational.xlsx}
}

Using Rich Lists to Study the Super-Rich and Top Wealth Inequality: Insights from Switzerland. Baselgia, Enea; and Martínez, Isabel Z. CESifo. March 2024.

link file

@techreport{BaselgiaMartinez2024,
  title = {Using Rich Lists to Study the Super-Rich and Top Wealth Inequality: Insights from {{Switzerland}}},
  author = {Baselgia, Enea and Mart{\'i}nez, Isabel Z.},
  year = {2024},
  month = {mar},
  number = {10993},
  institution = {CESifo},
  url = {https://doi.org/10.2139/ssrn.4756075},
  abstract = {We present a new data set we built based on Swiss rich lists going back to 1989. We show, among other things, that 60\% of the super-rich are heirs---a fraction twice as large as in the US---and that wealth mobility at the very top has declined significantly. We find that top 0.01\% wealth shares are higher than previous estimates based on wealth tax statistics suggest. At the same time, we argue that rich list data lead to overestimating wealth inequality. While rich lists are valuable to study the super-rich, we recommend to use reported wealth figures with caution.},
  keywords = {Data Sources: Wealth Inequality,Intergenerational Wealth,Trends in Aggregate Wealth and Wealth Inequality},
  type = {Working {{Paper}}},
  url_file = {BaselgiaMartinez2024.pdf}
}

IBFD - Individual Taxation - Guinea-Bissau - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2024.

link

@misc{IBFD2024GW,
  title = {IBFD - Individual Taxation - Guinea-Bissau - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2024},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_gw_2024-09-01_s_5.&refresh=1770819277079%23gthb_gw_2024-09-01_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Individual Taxation - Sierra Leone - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2024.

link

@misc{IBFD2024SL,
  title = {IBFD - Individual Taxation - Sierra Leone - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2024},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_sl_2024-07-01},
  keywords = {Data Sources: Taxes on Wealth}
}

Parliaments and Governments Database (ParlGov): Release 2024. Döring, Holger; and Manow, Philip. 2024.

link doi

@misc{DoringManow2024,
  title = {Parliaments and Governments Database ({{ParlGov}}): Release 2024},
  author = {D{\"o}ring, Holger and Manow, Philip},
  year = {2024},
  doi = {10.7910/DVN/2VZ5ZC},
  url = {https://www.parlgov.org/},
  urldate = {2024-09-27},
  keywords = {Data Sources: Supplementary Variables}
}

Kennickell (2021). Kennickell, Arthur. Review of Income and Wealth. 2024.

link doi

@misc{Kennickell2024,
  title = {Kennickell (2021)},
  author = {Kennickell, Arthur},
  year = {2024},
  journal = {Review of Income and Wealth},
  doi = {10.1111/roiw.12696},
  url = {https://doi.org/10.1111/roiw.12696},
  abstract = {Since the work reported in Vermeulen (Review of Income and Wealth, 64(2), 357--387; 2018), a literature has developed using the simple Pareto distribution along with ``rich list'' information to improve estimates of the upper tail of the wealth distribution measured in surveys. Because the construction of such external data is typically opaque and subject to error, it may be best not to depend exclusively on this approach. This paper develops an alternative approach, using the generalized Pareto distribution (GPD), extending an estimation strategy developed by Castillo and Hadi (Journal of the American Statistical Association, 92(440), 1609--1620; 1997) in a novel way to survey data. The extension allows for addressing imperfections in the effective coverage of the upper tail of the wealth distribution, as well as allowing the imposition of an external measure of aggregate wealth as a constraint. The paper implements the method on Austrian survey data that has weak coverage of wealthy households. The results indicate that even with a range of plausible adjustments for data imperfections, relying only on the survey data to project the upper tail is insufficient to yield implied wealth aggregates in the range implied by aggregate figures. Imposing the implied aggregate as a constraint is necessary. The approach may be particularly useful in comparing survey-based inequality measures across and within countries and over time, as well as in constructing distributional financial accounts.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality}
}

Revenue Statistics - OECD Countries: Comparative Tables. OECD Statistics. 2024.

link

@misc{OECDStatistics_RevenueStatisticsOECDCountriesComparative,
  title = {Revenue Statistics - {{OECD}} Countries: Comparative Tables},
  author = {{OECD Statistics}},
  year = {2024},
  url = {https://stats.oecd.org/Index.aspx?DataSetCode=REV},
  urldate = {2022-03-03},
  keywords = {Data Sources: Taxes on Wealth}
}

The Impact of Communist Party Membership on Wealth Distribution and Accumulation in Urban China. Targa, Matteo; and Yang, Li. World Development, 181. September 2024.

link file doi

@article{TargaYang2024,
  title = {The Impact of {{Communist Party}} Membership on Wealth Distribution and Accumulation in Urban {{China}}},
  author = {Targa, Matteo and Yang, Li},
  year = {2024},
  month = {sep},
  journal = {World Development},
  volume = {181},
  doi = {10.1016/j.worlddev.2024.106660},
  url = {https://doi.org/10.1016/j.worlddev.2024.106660},
  abstract = {This paper provides the first in-depth investigation into the evolution of the wealth gap between CCP and non-CCP households in urban China from 1995 to 2017. We apply unconditional quantile regression to analyze the variations in the premiums of party membership across the wealth distribution. Our results show that although the average wealth gap between CCP and non-CCP households remained substantial and consistent throughout the period, there have been significant shifts in the returns structure of party membership over time. Prior to the housing reform in the 1990s, the highest wealth premiums of CCP households were primarily concentrated in the middle of the distribution, but now they are concentrated at the bottom of the distribution. This is mainly attributed to the fact that CCP households at the lower end of the net wealth distribution are more inclined to possess housing assets, which tend to have higher value compared to those owned by non-CCP households. These effects fade out in the top half of the net wealth distribution, where the differences between CCP and non-CCP households become less apparent. Furthermore, by utilizing a balanced household panel from 2013 to 2017, we were able to track wealth accumulation at the household level. Our findings indicate that CCP households accumulate wealth faster than non-CCP households due to larger capital gains, and the differences between the two groups increase along the net wealth distribution.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  note = {106660},
  url_file = {TargaYang2024.pdf}
}

Worldwide Estate and Inheritance Tax Guide 2024. Ernst & Young. July 2024.

link file

@misc{ErnstYoung2024_WorldwideEstateInheritanceTaxGuide,
  title = {Worldwide Estate and Inheritance Tax Guide 2024},
  author = {{Ernst \& Young}},
  year = {2024},
  month = {jul},
  url = {https://www.ey.com/en_gl/tax-guides/worldwide-estate-and-inheritance-tax-guide},
  urldate = {2024-10-04},
  abstract = {The Worldwide Estate and Inheritance Tax Guide 2024 (WEITG) is published by the EY Private Client Services, which comprises professionals from EY member firms. The 2024 edition summarizes the gift, estate, and inheritance tax systems and describes wealth transfer planning considerations in 44 jurisdictions and territories, with a newly added chapter on South Africa. It is relevant to the owners of family businesses and private companies, managers of private capital enterprises, executives of multinational companies and other entrepreneurial and internationally mobile high-net-worth individuals. The content is based on information current as of February 2024, unless otherwise indicated in the text of the chapter.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2024_WorldwideEstateInheritanceTaxGuide.pdf}
}

Worldwide Personal Tax and Immigration Guide 2023–24. Ernst & Young. March 2024.

link file

@misc{ErnstYoung2024_WorldwidePersonalTaxImmigrationGuide,
  title = {Worldwide Personal Tax and Immigration Guide 2023--24},
  author = {{Ernst \& Young}},
  year = {2024},
  month = {mar},
  url = {https://www.ey.com/en_gl/tax-guides/worldwide-personal-tax-and-immigration-guide},
  urldate = {2024-10-04},
  abstract = {Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets. The content is straightforward. Chapter by chapter, from Albania to Zimbabwe, we summarize personal tax systems and immigration rules in more than 150 jurisdictions. The content is current as on 1 September 2023 with exceptions noted. Keep up-to-date on significant tax developments around the globe with the EY Global Tax Alert library. Only some of the chapters in this Tax Guide reflect COVID-19 tax policy measures. Each chapter begins with our in-country executive and immigration contact information, and some jurisdictions add contacts from our Private Client Services practice. Then we lay out the essential facts about the jurisdiction's personal taxes. We start with the personal income tax, explaining who is liable for tax and, at some length, what types of income are considered taxable and which rates, deductions and credits apply. A section on other taxes varies by jurisdiction but often includes estate, inheritance, gift and real estate taxes. A social security section covers payments for publicly provided health, pensions and other social benefits, followed by sections on tax filing and payment procedures as well as double tax relief and tax treaties. The immigration sections provide information on temporary visas, work visas and permits, residence visas and permits, and family and personal considerations. At the back of the guide, you will find a list of the names and codes for all national currencies and a list of contacts for other jurisdictions.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2024_WorldwidePersonalTaxImmigrationGuide.pdf}
}

2023 (22)

Comparative Political Data Set 1960-2021. Armingeon, Klaus; Engler, Sarah; Leemann, Lucas; and Weisstanner, David. 2023.

link file

@misc{Armingeonetal2023,
  title = {Comparative Political Data Set 1960-2021},
  author = {Armingeon, Klaus and Engler, Sarah and Leemann, Lucas and Weisstanner, David},
  year = {2023},
  url = {https://cpds-data.org/},
  urldate = {2024-09-27},
  keywords = {Data Sources: Supplementary Variables},
  url_file = {Armingeonetal2023.zip}
}

Wealth Inequality Dynamics in Europe and the United States: Understanding the Determinants. Blanchet, Thomas; and Martínez-Toledano, Clara. Journal of Monetary Economics, 133: 25–43. January 2023.

link working paper doi

@article{BlanchetMartinez-Toledano2023,
  title = {Wealth Inequality Dynamics in {{Europe}} and the {{United States}}: Understanding the Determinants},
  author = {Blanchet, Thomas and {Mart{\'i}nez-Toledano}, Clara},
  year = {2023},
  month = {jan},
  journal = {Journal of Monetary Economics},
  volume = {133},
  pages = {25--43},
  doi = {10.1016/j.jmoneco.2022.11.010},
  url = {https://doi.org/10.1016/j.jmoneco.2022.11.010},
  urldate = {2023-10-17},
  abstract = {This paper studies the interaction between the long-term dynamics of aggregate household wealth and the wealth distribution in Europe and the United States. We do so by building the first Distributional Wealth Accounts for Europe, including households' assets, liabilities, investment flows, and the wealth distribution for most European countries from 1970--2020. We find that although aggregate household wealth to income ratios have followed a similar increasing pattern in both Europe and the United States since 1970, wealth concentration has increased much faster in the United States. Using wealth accumulation decompositions and counterfactual simulations, we show that the weaker rise in labor income inequality and the stronger rise in house prices relative to financial assets in Europe versus the United States appear to explain why Europe has experienced a more moderate rise in wealth concentration since the mid-1980s.},
  keywords = {Data Sources: Wealth Inequality,Cross-National Comparisons,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_working_paper = {https://bibbase.org/network/publication/blanchet-martineztoledano-wealthinequalitydynamicsineuropeandtheunitedstatesunderstandingthedeterminants-2022}
}

Wealth Inequality in Latin America. Carranza, Rafael; De Rosa, Mauricio; and Flores, Ignacio. International Inequalities Institute. June 2023.

link file

@techreport{Carranzaetal2023,
  title = {Wealth Inequality in {{Latin America}}},
  author = {Carranza, Rafael and De Rosa, Mauricio and Flores, Ignacio},
  year = {2023},
  month = {jun},
  number = {108},
  institution = {International Inequalities Institute},
  url = {https://eprints.lse.ac.uk/119426/},
  urldate = {2023-10-17},
  abstract = {How wealth has accumulated in the region and how is it distributed across households? Despite being widely recognized for its extreme income inequality, reliable data on wealth is scarce, partial and oftentimes contradictory, making it difficult to answer these basic questions. In this study, we estimate aggregates based on macroeconomic data, and inequality based on recently available surveys. We contrast our results with the literature, with a handful of state-of-the-art estimates from administrative sources, and with more available but extrapolated estimates from Credit Suisse and wid.world. Considering all the evidence, we distinguish reliable facts from what can only be conjectured or speculated. We find that aggregate wealth increased over two decades in four countries, now ranging close to 3.5 the national income for market value estimates and 5-6 times at book values. We also find that wealth inequality is amongst the highest in the world were it can be measured. Given data limitations, one can only speculate about aggregates in opaque countries and about inequality trends in any country in the region. Although recent research in the developed world has focused in combining data sources to better understand wealth, the region lags behind and urgently requires more and better public information.},
  keywords = {Data Sources: Wealth Inequality,Cross-National Comparisons,Trends in Aggregate Wealth and Wealth Inequality},
  type = {{{III Working Paper}}},
  url_file = {Carranzaetal2023.pdf}
}

On Top of the Top: A Generalized Approach to the Estimation of Wealth Distributions. Disslbacher, Franziska; Ertl, Michael; List, Emanuel; Mokre, Patrick; and Schnetzer, Matthias. July 2023.

link file doi

@unpublished{Disslbacheretal2023,
  title = {On Top of the Top: A Generalized Approach to the Estimation of Wealth Distributions},
  author = {Disslbacher, Franziska and Ertl, Michael and List, Emanuel and Mokre, Patrick and Schnetzer, Matthias},
  year = {2023},
  month = {jul},
  doi = {10.2139/ssrn.4499915},
  url = {https://doi.org/10.2139/ssrn.4499915},
  abstract = {The wealth distribution is infamously top-heavy, while the decisive upper tail is missing from survey data on household wealth in European countries. We provide a novel quantile regression approach to estimate all parameters of the Pareto and Generalized Pareto distribution to adjust for the rich missing in survey data due to differential non-response and under-reporting. In contrast to existing Pareto-based adjustment routines, the generalized and rules-based method is scalable, flexible in the face of heterogeneities in data quality and wealth accumulation regimes, transparent, and prevents over-shooting of wealth aggregates and wealth concentration estimates. We apply the method to data on fourteen Eurozone countries by supplementing the Household Finance and Consumption Survey (HFCS) with a novel database on country-specific rich lists from the European Rich List Database (ERLDB) compiled from country-specific rich lists. The magnitude of the resulting upper-tail adjustments varies substantially across countries, highlighting the importance of the rules-based method developed here. In addition, while the results are highly stable across an extensive range of sensitivity tests addressing the opacities of ERLDB data, the resulting estimates vary substantially across parameters borrowed from prior work.},
  keywords = {Data Sources: Wealth Inequality,Cross-National Comparisons,Trends in Aggregate Wealth and Wealth Inequality},
  note = {Unpublished manuscript},
  url_file = {Disslbacheretal2023.pdf}
}

IBFD - Individual Taxation - Montenegro - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2023.

link

@misc{IBFD2023ME,
  title = {IBFD - Individual Taxation - Montenegro - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2023},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_me_2023-10-01_s_5.&refresh=1770820160435%23gthb_me_2023-10-01_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

The Household Finance and Consumption Survey: Methodological Report for the 2021 Wave. Household Finance; and Consumption Network. European Central Bank. July 2023.

link data file doi

@techreport{HouseholdFinanceandConsumptionNetwork2023,
  title = {The {{Household Finance}} and {{Consumption Survey}}: Methodological Report for the 2021 Wave},
  author = {{Household Finance and Consumption Network}},
  year = {2023},
  month = {jul},
  number = {45},
  institution = {European Central Bank},
  doi = {10.2866/970554},
  url = {https://doi.org/10.2866/970554},
  abstract = {This report summarises the methodologies used in the fourth wave of the Eurosystem Household Finance and Consumption Survey, which provides household-level data collected in a harmonised way in all 19 euro area countries, as well as in the Czech Republic, Croatia and Hungary. The total sample size is composed of more than 83,000 households. Although the survey does not refer to the same time period in all countries, the most common reference period for the data is 2021. The report presents the methodologies applied in areas such as data collection, sample design, weighting, imputation, and variance estimation. It also addresses statistical disclosure control issues and analyses issues that may have an effect on the comparability of the survey data across countries and across waves.},
  keywords = {Data Sources: Wealth Inequality},
  type = {{{ECB Statistics Paper Series}}},
  url_data = {https://bibbase.org/network/publication/householdfinance-network-householdfinanceandconsumptionsurvey-2021},
  url_file = {HouseholdFinanceandConsumptionNetwork2023.pdf}
}

Revenue, Redistribution, and the Rise and Fall of Inheritance Taxation. Genschel, Philipp; Limberg, Julian; and Seelkopf, Laura. Comparative Political Studies. August 2023.

link file doi

@article{Genscheletal2023,
  title = {Revenue, Redistribution, and the Rise and Fall of Inheritance Taxation},
  author = {Genschel, Philipp and Limberg, Julian and Seelkopf, Laura},
  year = {2023},
  month = {aug},
  journal = {Comparative Political Studies},
  doi = {10.1177/00104140231194065},
  url = {https://doi.org/10.1177/00104140231194065},
  abstract = {Why do countries repeal the inheritance tax? To investigate this question, we use a novel dataset on inheritance tax introductions and repeals worldwide. We argue that revenue requirements are the main determinant of repeal risks: The inheritance tax is resilient as long as it is central to the national revenue system; it becomes vulnerable to attacks once the rise of more efficient tax instruments marginalizes its revenue contribution. Devoid of fiscal purpose, its survival depends mainly on its redistributive features. Redistribution, however, is essentially contested and should be more important in democracies. The evidence is in line with our conjecture: The likelihood of inheritance tax repeal increases as other more buoyant taxes rise and non-democracies are more likely to repeal the tax than democracies.},
  keywords = {Data Sources: Taxes on Wealth,Cross-National Comparisons,Estate Inheritance and Gift Taxes},
  url_file = {Genscheletal2023.pdf}
}

A Micro Perspective on r $>$ g. Iacono, Roberto; and Palagi, Elisa. Economica, 90(358): 531–556. April 2023.

link file doi

@article{IaconoPalagi2023,
  title = {A Micro Perspective on r {$>$} g},
  author = {Iacono, Roberto and Palagi, Elisa},
  year = {2023},
  month = {apr},
  journal = {Economica},
  volume = {90},
  number = {358},
  pages = {531--556},
  doi = {10.1111/ecca.12464},
  url = {https://doi.org/10.1111/ecca.12464},
  abstract = {By exploiting large-scale administrative data on income and estimated personal wealth in Norway from 2010 to 2018, this paper establishes the first micro-level analysis of the difference between the real return on wealth and the real growth rate of total pre-tax income, across the entire net wealth distribution. We show that for the top 40\% of the distribution, the aggregate R-G of 1.8\% underestimates its micro counterpart r-g, while the opposite happens for the bottom 60\%. Moreover, for the bottom 50\% of the net wealth distribution, it is indeed the case that r},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_file = {IaconoPalagi2023.pdf}
}

300 "Tasse". Storia Del Fisco in Italia. Manestra, Stefano. 2023.

link file

@misc{Manestra2023,
  title = {300 ``Tasse''. Storia Del Fisco in {{Italia}}},
  author = {Manestra, Stefano},
  year = {2023},
  url = {https://bibbase.org/network/publication/manestra-300tassestoriadelfiscoinitalia-2023},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Manestra2023.xls}
}

Inheritance Tax in Belgium: Taxation on Estates. Maunder, Stephen. April 2023.

link file

@misc{Maunder2023,
  title = {Inheritance Tax in {{Belgium}}: Taxation on Estates},
  author = {Maunder, Stephen},
  year = {2023},
  month = {apr},
  url = {https://www.expatica.com/be/finance/taxes/inheritance-tax-belgium-1000086/},
  urldate = {2023-05-31},
  abstract = {Discover how inheritance tax in Belgium works, including succession rules, Belgian inheritance tax rates and how to reduce your bill.},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Expatica},
  url_file = {Maunder2023.pdf}
}

Welfare of Households; Key Figures. Statistics Netherlands. November 2023.

link file

@misc{StatisticsNetherlands2023_WelfareHouseholdsKeyFigures,
  title = {Welfare of Households; Key Figures},
  author = {{Statistics Netherlands}},
  year = {2023},
  month = {nov},
  url = {https://opendata.cbs.nl/statline/#/CBS/en/dataset/83739eng/table?ts=1581951486682},
  urldate = {2024-03-19},
  keywords = {Data Sources: Wealth Inequality},
  note = {StatLine},
  url_file = {StatisticsNetherlands2023_WelfareHouseholdsKeyFigures.csv}
}

Deceased Estates. Australian Taxation Office. May 2023.

link file

@misc{AustralianTaxationOffice2023,
  title = {Deceased Estates},
  author = {{Australian Taxation Office}},
  year = {2023},
  month = {may},
  url = {https://www.ato.gov.au/individuals/deceased-estates/},
  urldate = {2023-06-02},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {AustralianTaxationOffice2023.html}
}

Sri Lanka - Individual - Other Taxes. PricewaterhouseCoopers. March 2023.

link file

@misc{PricewaterhouseCoopers2023_SriLankaIndividualOtherTaxes,
  title = {Sri {{Lanka}} - Individual - Other Taxes},
  author = {{PricewaterhouseCoopers}},
  year = {2023},
  month = {mar},
  url = {https://taxsummaries.pwc.com/sri-lanka/individual/other-taxes},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {PricewaterhouseCoopers2023_SriLankaIndividualOtherTaxes.html}
}

DOR Estate Tax Forms and Instructions. Massachusetts Department of Revenue. December 2023.

link file

@misc{MassachusettsDepartmentofRevenue2023_DOREstateTaxFormsInstructions,
  title = {{{DOR}} Estate Tax Forms and Instructions},
  author = {{Massachusetts Department of Revenue}},
  year = {2023},
  month = {dec},
  url = {https://www.mass.gov/info-details/dor-estate-tax-forms-and-instructions},
  urldate = {2024-09-23},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {MassachusettsDepartmentofRevenue2023_DOREstateTaxFormsInstructions.pdf}
}

Form OR-706 Instructions: Oregon Estate Transfer Tax. Oregon Department of Revenue. 2023.

link file

@misc{OregonDepartmentofRevenue2023_Form706InstructionsOregonEstate,
  title = {Form {{OR-706}} Instructions: {{Oregon}} Estate Transfer Tax},
  author = {{Oregon Department of Revenue}},
  year = {2023},
  url = {https://www.oregon.gov/dor/forms/FormsPubs/form-or-706-inst_104-001-1_2023.pdf},
  urldate = {2024-09-27},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {OregonDepartmentofRevenue2023_Form706InstructionsOregonEstate.pdf}
}

Global Wealth Databook 2023. Shorrocks, Anthony; Davies, James B.; Lluberas, Rodrigo; and Waldenström, Daniel. 2023.

link file

@misc{Shorrocksetal2023,
  title = {Global Wealth Databook 2023},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo and Waldenstr{\"o}m, Daniel},
  year = {2023},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2024-10-04},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2023.pdf}
}

Global Wealth Report 2023. Shorrocks, Anthony; Davies, James B.; Lluberas, Rodrigo; and Waldenström, Daniel. June 2023.

link file

@misc{Shorrocksetal2023a,
  title = {Global Wealth Report 2023},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo and Waldenstr{\"o}m, Daniel},
  year = {2023},
  month = {jun},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2024-10-04},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2023a.pdf}
}

Top Wealth in America: New Estimates under Heterogeneous Returns. Smith, Matthew; Zidar, Owen; and Zwick, Eric. The Quarterly Journal of Economics, 138(1): 515–573. February 2023.

link 2020 working paper online appendix replication package doi

@article{Smithetal2023,
  title = {Top Wealth in {{America}}: New Estimates under Heterogeneous Returns},
  author = {Smith, Matthew and Zidar, Owen and Zwick, Eric},
  year = {2023},
  month = {feb},
  journal = {The Quarterly Journal of Economics},
  volume = {138},
  number = {1},
  pages = {515--573},
  doi = {10.1093/qje/qjac033},
  url = {https://doi.org/10.1093/qje/qjac033},
  abstract = {This article uses administrative tax data to estimate top wealth in the United States. We assemble new data that link people to their sources of capital income and develop new methods to estimate the degree of return heterogeneity within asset classes. Disaggregated fixed-income data reveal that rich individuals earn much more of their interest income in higher-yielding forms and have much greater exposure to credit risk. Consequently, in recent years, the interest rate on fixed income at the top is approximately 3.5 times higher than the average. We value the population of U.S. firms using firm-level characteristics and apportion this wealth using firm-owner links. We combine this new data on fixed income and pass-through business returns with refined estimates of C-corporation equity, housing, and pension wealth to deliver new capitalized wealth estimates that build upon the methods of Saez and Zucman (2016a). From 1989 to 2016, the top 1\%, 0.1\%, and 0.01\% wealth shares increased by 6.6, 4.6, and 2.9 percentage points, respectively, to 33.7\%, 15.7\%, and 7.1\%. Overall, although we estimate a large degree of return heterogeneity, accounting for this heterogeneity does not change the fundamental story for top wealth shares and their growth---wealth inequality is high and has risen substantially over recent decades.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_2020_working_paper = {https://bibbase.org/network/publication/smith-zidar-zwick-topwealthinamericanewestimatesandimplicationsfortaxingtherich-2020},
  url_online_appendix = {https://bibbase.org/network/publication/smith-zidar-zwick-topwealthinamericanewestimatesunderheterogeneousreturnsonlineappendix-2022},
  url_replication_package = {https://bibbase.org/network/publication/smith-zidar-zwick-topwealthinamericanewestimatesunderheterogeneousreturnsreplicationpackage-2022}
}

DFA: Distributional Financial Accounts. Board of Governors of the Federal Reserve System. June 2023.

link file

@misc{BoardofGovernorsoftheFederalReserveSystem2023_DFADistributionalFinancialAccounts,
  title = {{{DFA}}: {{Distributional Financial Accounts}}},
  author = {{Board of Governors of the Federal Reserve System}},
  year = {2023},
  month = {jun},
  url = {https://www.federalreserve.gov/releases/z1/dataviz/dfa/},
  urldate = {2023-08-08},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {BoardofGovernorsoftheFederalReserveSystem2023_DFADistributionalFinancialAccounts.zip}
}

Offshore Financial Wealth. Atlas of the Offshore World. May 2023.

link file

@misc{AtlasoftheOffshoreWorld2023_OffshoreFinancialWealth,
  title = {Offshore Financial Wealth},
  author = {{Atlas of the Offshore World}},
  year = {2023},
  month = {may},
  url = {https://atlas-offshore.world/dataset/offshore-financial},
  urldate = {2024-10-08},
  abstract = {This database is an extention and update of the offshore financial wealth estimates originally derived in Zucman (2013) and in Alstads{\ae}ter, Johannesen and Zucman (2018). It presents, for the period 2001-2022 country level estimates of the total amount held abroad, as well as estimates for the amount hosted by countries classified as tax havens. Citations: Alstads{\ae}ter, A., Johannesen, N., \& Zucman, G. (2018). ``Who owns the wealth in tax havens? Macro evidence and implications for global inequality''. Journal of Public Economics, 162: 89--100. Zucman, G. (2013). ``The missing wealth of nations: Are Europe and the US net debtors or net creditors?'' Quarterly Journal of Economics, 128(3), 1321--1364.},
  keywords = {Data Sources: Wealth Topography},
  note = {EU Tax Observatory},
  url_file = {AtlasoftheOffshoreWorld2023_OffshoreFinancialWealth.xlsx}
}

Worldwide Estate and Inheritance Tax Guide 2023. Ernst & Young. July 2023.

link file

@misc{ErnstYoung2023_WorldwideEstateInheritanceTaxGuide,
  title = {Worldwide Estate and Inheritance Tax Guide 2023},
  author = {{Ernst \& Young}},
  year = {2023},
  month = {jul},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/tax-guides/2023/ey-worldwide-estate-and-inheritance-tax-guide-2023.pdf},
  urldate = {2023-09-29},
  abstract = {The Worldwide Estate and Inheritance Tax Guide 2023 (WEITG) is published by the EY Private Client Services network, which is comprised of professionals from EY member firms. The 2023 edition summarizes the gift, estate and inheritance tax systems and describes wealth transfer planning considerations in 43 jurisdictions and territories. It is relevant to the owners of family businesses and private companies, managers of private capital enterprises, executives of multinational companies and other entrepreneurial and internationally mobile high-net-worth individuals. The content is based on information current as of February 2023, unless otherwise indicated in the text of the chapter.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2023_WorldwideEstateInheritanceTaxGuide.pdf}
}

Worldwide Personal Tax and Immigration Guide 2022–23. Ernst & Young. March 2023.

link file

@misc{ErnstYoung2023_WorldwidePersonalTaxImmigrationGuide,
  title = {Worldwide Personal Tax and Immigration Guide 2022--23},
  author = {{Ernst \& Young}},
  year = {2023},
  month = {mar},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/tax-guides/2023/ey-personal-tax-immigration-guide-05-april-2023.pdf},
  urldate = {2023-09-29},
  abstract = {Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2023_WorldwidePersonalTaxImmigrationGuide.pdf}
}

2022 (37)

Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016. Acciari, Paolo; and Morelli, Salvatore. National Bureau of Economic Research, pp. w27899. October 2022.

link doi

@incollection{Acciari2021,
  title = {Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016},
  author = {Acciari, Paolo and Morelli, Salvatore},
  year = {2022},
  month = {oct},
  number = {w27899},
  pages = {w27899},
  institution = {National Bureau of Economic Research},
  doi = {10.7208/chicago/9780226816043-009},
  url = {http://www.nber.org/papers/w27899.pdf},
  keywords = {Data Sources: Inheritance Trends}
}

Data Appendix for Wealth and Its Distribution in Germany, 1895-2018. Albers, Thilo N. H.; Bartels, Charlotte; and Schularick, Moritz. April 2022.

link file parent paper

@misc{Albersetal2022app,
  title = {Data Appendix for Wealth and Its Distribution in {{Germany}}, 1895-2018},
  author = {Albers, Thilo N. H. and Bartels, Charlotte and Schularick, Moritz},
  year = {2022},
  month = {apr},
  url = {https://sites.google.com/site/charlottedsbartels/work-in-progress?authuser=0},
  urldate = {2022-05-05},
  abstract = {This Data Appendix supplements the paper 'Wealth and its distribution in Germany, 1895-2018'},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Albersetal2022app.pdf},
  url_parent_paper = {https://bibbase.org/network/publication/albers-bartels-schularick-wealthanditsdistributioningermany18952018-2022}
}

Wealth and Its Distribution in Germany, 1895-2018. Albers, Thilo N. H.; Bartels, Charlotte; and Schularick, Moritz. CESifo. May 2022.

link data appendix data files file doi

@techreport{Albersetal2022,
  title = {Wealth and Its Distribution in {{Germany}}, 1895-2018},
  author = {Albers, Thilo N. H. and Bartels, Charlotte and Schularick, Moritz},
  year = {2022},
  month = {may},
  number = {9739},
  institution = {CESifo},
  doi = {10.2139/ssrn.4103952},
  url = {https://doi.org/10.2139/ssrn.4103952},
  abstract = {German history over the past 125 years has been turbulent. Marked by two world wars, revolutions and major regime changes, as well as a hyperinflation and three currency reforms, expropriations and territorial divisions, it provides unique insights into the role of country-specific shocks in shaping long-run wealth dynamics. This paper presents the first comprehensive study of wealth and its distribution in Germany since the 19th century. We combine tax and archival data, household surveys, historical national accounts, and rich lists to analyze the evolution of the German wealth distribution over the long run. We show that the top 1\% wealth share has fallen by half, from close to 50\% in 1895 to 27\% today. Nearly all of this decline was the result of changes that occurred between 1914 and 1952. The interwar period and the wealth taxation in the aftermath of World War II stand out as the great equalizers in 20th century German history. After unification in 1990, two trends have left their mark on the German wealth distribution. Households at the top made substantial capital gains from rising business wealth while the middle-class had large capital gains in the housing market. The wealth share of the bottom 50\% halved since 1990. Our findings speak to the importance of historical shocks to the distribution and valuations of existing wealth in explaining the evolution of the wealth distribution over the long run.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {Working {{Paper}}},
  url_data_appendix = {https://bibbase.org/network/publication/albers-bartels-schularick-dataappendixforwealthanditsdistributioningermany18952018-2022},
  url_data_files = {https://bibbase.org/network/publication/albers-bartels-schularick-wealthanditsdistributioningermany18952018datafiles-2022},
  url_file = {Albersetal2022.pdf}
}

Wealth and Its Distribution in Germany, 1895-2018: Data Files. Albers, Thilo N. H.; Bartels, Charlotte; and Schularick, Moritz. 2022.

link file parent paper

@misc{Albersetal2022data,
  title = {Wealth and Its Distribution in {{Germany}}, 1895-2018: Data Files},
  author = {Albers, Thilo N. H. and Bartels, Charlotte and Schularick, Moritz},
  year = {2022},
  url = {https://bibbase.org/network/publication/albers-bartels-schularick-wealthanditsdistributioningermany18952018datafiles-2022},
  abstract = {Received from the authors.},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Albersetal2022data.zip},
  url_parent_paper = {https://bibbase.org/network/publication/albers-bartels-schularick-wealthanditsdistributioningermany18952018-2022}
}

The Sky and the Stratosphere: Concentrated Wealth in India during the `Lost Decade'. Anand, Ishan; and Kumar, Rishabh. February 2022.

link file published version supplementary data doi

@unpublished{AnandKumar2022,
  title = {The Sky and the Stratosphere: Concentrated Wealth in {{India}} during the `Lost Decade'},
  author = {Anand, Ishan and Kumar, Rishabh},
  year = {2022},
  month = {feb},
  doi = {10.31235/osf.io/726c8},
  url = {https://doi.org/10.31235/osf.io/726c8},
  abstract = {Recently released official survey data show a decline in wealth inequality (measured by the Gini) and wealth concentration (shares of the top fractiles) over 2012-2018. We investigate a puzzling detail -- the rich hold equities, whose prices increased over 2012-2018, while the middle class holds precious metals, whose prices declined over the same period. The survey predicts the richest Indian to be worth Rs 244 million in 2018; according to glossy magazine covers, the richest Indian has, in fact, a net worth of Rs 2,560 billion. We correct this series using data from named rich lists and find that the decline in wealth inequality is more modest. More strikingly, we find a sharp increase in wealth concentration, with the share of the Top 0.001 percent doubling in size -- as of 2018, the wealth of the richest 7000 (approx.) Indians exceeds the wealth of the poorest 50 percent.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  note = {Unpublished manuscript},
  url_file = {AnandKumar2022.pdf},
  url_published_version = {https://bibbase.org/network/publication/anand-kumar-theskyandthestratospherewealthconcentrationinindiaduringthelastlostdecade-2023},
  url_supplementary_data = {https://bibbase.org/network/publication/anand-kumar-theskyandthestratosphereconcentratedwealthinindiaduringthelostdecadesupplementarydata-2022}
}

The Sky and the Stratosphere: Concentrated Wealth in India during the `Lost Decade': Supplementary Data. Anand, Ishan; and Kumar, Rishabh. 2022.

link file parent paper published version doi

@misc{AnandKumar2022data,
  title = {The Sky and the Stratosphere: Concentrated Wealth in {{India}} during the `Lost Decade': Supplementary Data},
  author = {Anand, Ishan and Kumar, Rishabh},
  year = {2022},
  doi = {10.31235/osf.io/726c8},
  url = {https://doi.org/10.31235/osf.io/726c8},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {AnandKumar2022data.xlsx},
  url_parent_paper = {https://bibbase.org/network/publication/anand-kumar-theskyandthestratosphereconcentratedwealthinindiaduringthelostdecade-2022},
  url_published_version = {https://bibbase.org/network/publication/anand-kumar-theskyandthestratospherewealthconcentrationinindiaduringthelastlostdecade-2023}
}

The Distributional Financial Accounts of the United States. Batty, Michael; Bricker, Jesse; Briggs, Joseph; Friedman, Sarah; Nemschoff, Danielle; Nielsen, Eric; Sommer, Kamila; and Volz, Alice Henriques. Measuring Distribution and Mobility of Income and Wealth, pp. 641–677. October 2022.

link 2019 working paper 2020 working paper dfas doi

@inproceedings{Battyetal2022,
  title = {The {{Distributional Financial Accounts}} of the {{United States}}},
  author = {Batty, Michael and Bricker, Jesse and Briggs, Joseph and Friedman, Sarah and Nemschoff, Danielle and Nielsen, Eric and Sommer, Kamila and Volz, Alice Henriques},
  year = {2022},
  month = {oct},
  booktitle = {Measuring Distribution and Mobility of Income and Wealth},
  pages = {641--677},
  publisher = {University of Chicago Press},
  doi = {10.7208/chicago/9780226816043-025},
  url = {https://www.nber.org/books-and-chapters/measuring-distribution-and-mobility-income-and-wealth/distributional-financial-accounts-united-states},
  urldate = {2023-08-08},
  abstract = {This paper describes the construction of the Distributional Financial Accounts (DFA), a dataset containing quarterly estimates of the distribution of US household wealth since 1989. The DFA builds on two existing Federal Reserve Board statistical products---quarterly aggregate measures of household wealth from the Financial Accounts of the United States, and triennial wealth distribution measures from the Survey of Consumer Finances---to incorporate distributional information into a national accounting framework. The DFA complements other sources by generating distributional statistics that are consistent with macro aggregates by providing quarterly data on a timely basis, and by constructing wealth distributions across demographic characteristics. We encourage policymakers, researchers, and other interested parties to use the DFA to better understand issues related to the distribution of US household wealth.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  note = {Chapter 22},
  address = {Chicago},
  editor = {Chetty, Raj and Friedman, John N. and Gornick, Janet C. and Johnson, Barry and Kennickell, Arthur},
  url_2019_working_paper = {https://bibbase.org/network/publication/batty-bricker-briggs-holmquist-mcintosh-moore-nielsen-reber-etal-introducingthedistributionalfinancialaccountsoftheunitedstates-2019},
  url_2020_working_paper = {https://bibbase.org/network/publication/batty-bricker-briggs-friedman-nemschoff-nielsen-sommer-volz-thedistributionalfinancialaccountsoftheunitedstates-2020},
  url_dfas = {https://bibbase.org/network/publication/boardofgovernorsofthefederalreservesystem-dfadistributionalfinancialaccounts-2023}
}

Estate Tax Exemption Level. Tax Policy Center. February 2022.

link file

@misc{TaxPolicyCenter2022,
  title = {Estate Tax Exemption Level},
  author = {{Tax Policy Center}},
  year = {2022},
  month = {feb},
  url = {https://www.taxpolicycenter.org/statistics/estate-tax-exemption-level},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {TaxPolicyCenter2022.pdf}
}

Supplementary Online Appendix: Wealth Inequality in South Africa, 1993–2017. Chatterjee, Aroop; Czajka, Léo; and Gethin, Amory. February 2022.

link parent paper doi

@misc{Chatterjeeetal2022app,
  title = {Supplementary Online Appendix: Wealth Inequality in {{South Africa}}, 1993--2017},
  author = {Chatterjee, Aroop and Czajka, L{\'e}o and Gethin, Amory},
  year = {2022},
  month = {feb},
  doi = {10.1093/wber/lhab012},
  url = {https://doi.org/10.1093/wber/lhab012},
  keywords = {Data Sources: Wealth Inequality},
  url_parent_paper = {https://bibbase.org/network/publication/chatterjee-czajka-gethin-wealthinequalityinsouthafrica19932017-2022}
}

Wealth Inequality in South Africa, 1993–2017. Chatterjee, Aroop; Czajka, Léo; and Gethin, Amory. The World Bank Economic Review, 36(1): 19–36. February 2022.

link data file supplementary online appendix doi

@article{Chatterjeeetal2022,
  title = {Wealth Inequality in {{South Africa}}, 1993--2017},
  author = {Chatterjee, Aroop and Czajka, L{\'e}o and Gethin, Amory},
  year = {2022},
  month = {feb},
  journal = {The World Bank Economic Review},
  volume = {36},
  number = {1},
  pages = {19--36},
  doi = {10.1093/wber/lhab012},
  url = {https://doi.org/10.1093/wber/lhab012},
  abstract = {This article estimates the distribution of personal wealth in South Africa by combining microdata covering the universe of income tax returns, household surveys, and macroeconomic balance sheet statistics. South Africa is characterized by unparalleled levels of wealth concentration. The top 10 percent own 86 percent of aggregate wealth and the top 0.1 percent close to one-third. The top 0.01 percent of the distribution (3,500 individuals) concentrate 15 percent of household net worth, more than the bottom 90 percent as a whole. Such levels of inequality can be accounted for in all forms of assets at the top end, including housing, pension funds, and financial assets. There has been no sign of decreasing inequality since the end of apartheid.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_data_file = {https://bibbase.org/network/publication/chatterjee-czajka-gethin-wealthinequalityinsouthafrica19932017datafile-2022},
  url_supplementary_online_appendix = {https://bibbase.org/network/publication/chatterjee-czajka-gethin-supplementaryonlineappendixwealthinequalityinsouthafrica19932017-2022}
}

Wealth Inequality in South Africa, 1993–2017: Data File. Chatterjee, Aroop; Czajka, Léo; and Gethin, Amory. 2022.

link file parent paper

@misc{Chatterjeeetal2022data,
  title = {Wealth Inequality in {{South Africa}}, 1993--2017: Data File},
  author = {Chatterjee, Aroop and Czajka, L{\'e}o and Gethin, Amory},
  year = {2022},
  url = {https://wid.world/methodology/#library-raw-datasets},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Chatterjeeetal2022data.xlsx},
  url_parent_paper = {https://bibbase.org/network/publication/chatterjee-czajka-gethin-wealthinequalityinsouthafrica19932017-2022}
}

Capital Acquisitions Tax (CAT) Thresholds, Rates and Aggregation Rules: CAT Rates. Office of the Revenue Commissioners. July 2022.

link file

@misc{OfficeoftheRevenueCommissioners2022_CapitalAcquisitionsTaxCATThresholds,
  title = {Capital {{Acquisitions Tax}} ({{CAT}}) Thresholds, Rates and Aggregation Rules: {{CAT}} Rates},
  author = {{Office of the Revenue Commissioners}},
  year = {2022},
  month = {jul},
  url = {https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-rates.aspx},
  urldate = {2023-05-29},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {OfficeoftheRevenueCommissioners2022_CapitalAcquisitionsTaxCATThresholds.html}
}

Capital Acquisitions Tax (CAT) Thresholds, Rates and Aggregation Rules: Historical CAT Groups, Group Thresholds and Rates. Office of the Revenue Commissioners. July 2022.

link file

@misc{OfficeoftheRevenueCommissioners2022_CapitalAcquisitionsTaxCATThresholdsa,
  title = {Capital {{Acquisitions Tax}} ({{CAT}}) Thresholds, Rates and Aggregation Rules: Historical {{CAT}} Groups, Group Thresholds and Rates},
  author = {{Office of the Revenue Commissioners}},
  year = {2022},
  month = {jul},
  url = {https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/historical-cat-thresholds.aspx},
  urldate = {2023-05-29},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {OfficeoftheRevenueCommissioners2022_CapitalAcquisitionsTaxCATThresholdsa.pdf}
}

Documentation of Statistics Households' Assets. Statistics Finland. October 2022.

link file parent data

@misc{StatisticsFinland2021app,
  title = {Documentation of Statistics Households' Assets},
  author = {{Statistics Finland}},
  year = {2022},
  month = {oct},
  url = {https://stat.fi/en/statistics/documentation/vtutk},
  urldate = {2022-12-09},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {StatisticsFinland2021app.pdf},
  url_parent_data = {https://bibbase.org/network/publication/statisticsfinland-136zassetsliabilitiesandincomeofhouseholdsbynetwealthdecilegroupin19872019-2021}
}

The Wealth of Institutional Sectors in Italy: 2005-2020. Bank of Italy; and Istat. January 2022.

link data file file

@misc{BankofItalyIstat2022_WealthInstitutionalSectorsItaly20052020,
  title = {The Wealth of Institutional Sectors in {{Italy}}: 2005-2020},
  author = {{Bank of Italy} and {Istat}},
  year = {2022},
  month = {jan},
  url = {https://www.bancaditalia.it/pubblicazioni/ricchezza-settori-istituzionali/2022-ricchezza-settori-istituzionali/index.html},
  urldate = {2022-12-01},
  keywords = {Data Sources: Wealth Topography},
  url_data_file = {https://bibbase.org/network/publication/bankofitaly-istat-thewealthofinstitutionalsectorsinitaly20052020datafile-2022},
  url_file = {BankofItalyIstat2022_WealthInstitutionalSectorsItaly20052020.pdf}
}

The Wealth of Institutional Sectors in Italy: 2005-2020: Data File. Bank of Italy; and Istat. January 2022.

link file parent report

@misc{BankofItalyIstat2022_WealthInstitutionalSectorsItaly20052020a,
  title = {The Wealth of Institutional Sectors in {{Italy}}: 2005-2020: Data File},
  author = {{Bank of Italy} and {Istat}},
  year = {2022},
  month = {jan},
  url = {https://www.bancaditalia.it/pubblicazioni/ricchezza-settori-istituzionali/2022-ricchezza-settori-istituzionali/index.html},
  urldate = {2022-12-01},
  keywords = {Data Sources: Wealth Topography},
  url_file = {BankofItalyIstat2022_WealthInstitutionalSectorsItaly20052020a.xlsx},
  url_parent_report = {https://bibbase.org/network/publication/bankofitaly-istat-thewealthofinstitutionalsectorsinitaly20052020-2022}
}

Historical Look at Estate and Gift Tax Rates. Luscombe, Mark. March 2022.

link file

@misc{Luscombe2022,
  title = {Historical Look at Estate and Gift Tax Rates},
  author = {Luscombe, Mark},
  year = {2022},
  month = {mar},
  url = {https://www.wolterskluwer.com/en/expert-insights/whole-ball-of-tax-historical-estate-and-gift-tax-rates},
  urldate = {2023-05-31},
  abstract = {Wolters Kluwer takes a historical look at estate and gift tax rates in the United States.},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Wolters Kluwer},
  url_file = {Luscombe2022.pdf}
}

House Price Cycles, Wealth Inequality and Portfolio Reshuffling. Martínez-Toledano, Clara. August 2022.

link data file file

@unpublished{Martinez-Toledano2022,
  title = {House Price Cycles, Wealth Inequality and Portfolio Reshuffling},
  author = {{Mart{\'i}nez-Toledano}, Clara},
  year = {2022},
  month = {aug},
  url = {https://sites.google.com/view/claramartinez-toledanotoledano/research},
  urldate = {2022-09-29},
  abstract = {This paper studies the determinants of wealth inequality during housing booms and busts. I examine two episodes over the last four decades in Spain by combining fiscal data with household surveys and national accounts. I find that heterogeneity in capital gains is the main driver behind the fall in wealth inequality during housing booms, while heterogeneity in saving rates and portfolio choices are the main explanatory forces of the rise in wealth concentration during housing busts. Top wealth holders are better at timing the market and reshuffling their portfolios, as they appear to be subject to less portfolio adjustment frictions.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  note = {Unpublished manuscript},
  url_data_file = {https://bibbase.org/network/publication/martineztoledano-housepricecycleswealthinequalityandportfolioreshufflingdatafile-2022},
  url_file = {Martinez-Toledano2022.pdf}
}

House Price Cycles, Wealth Inequality and Portfolio Reshuffling: Data File. Martínez-Toledano, Clara. 2022.

link file parent paper

@misc{Martinez-Toledano2022data,
  title = {House Price Cycles, Wealth Inequality and Portfolio Reshuffling: Data File},
  author = {{Mart{\'i}nez-Toledano}, Clara},
  year = {2022},
  url = {https://wid.world/document/house-price-cycles-wealth-inequality-and-portfolio-reshuffling-wid-world-working-paper-2020-02/},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Martinez-Toledano2022data.xlsx},
  url_parent_paper = {https://bibbase.org/network/publication/martineztoledano-housepricecycleswealthinequalityandportfolioreshuffling-2022}
}

10318: Share of Total Estimated Net Wealth, Average Estimated Net Wealth and Lowest Value in Decile for Households, by Decile 2010 - 2020. Statistics Norway. March 2022.

link documentation epland and kirkeberg 2012 file

@misc{StatisticsNorway2022_10318ShareTotalEstimatedNet,
  title = {10318: Share of Total Estimated Net Wealth, Average Estimated Net Wealth and Lowest Value in Decile for Households, by Decile 2010 - 2020},
  author = {{Statistics Norway}},
  year = {2022},
  month = {mar},
  url = {https://www.ssb.no/en/statbank/table/10318/},
  urldate = {2022-03-11},
  keywords = {Data Sources: Wealth Inequality},
  note = {StatBank},
  url_documentation = {https://bibbase.org/network/publication/statisticsnorway-incomeandwealthstatisticsforhouseholds-2022},
  url_epland_and_kirkeberg_2012 = {https://bibbase.org/network/publication/epland-kirkeberg-wealthdistributioninnorwayevidencefromanewregisterbaseddatasource-2012},
  url_file = {StatisticsNorway2022_10318ShareTotalEstimatedNet.xlsx}
}

Income and Wealth Statistics for Households. Statistics Norway. September 2022.

link file parent data

@misc{StatisticsNorway2022app,
  title = {Income and Wealth Statistics for Households},
  author = {{Statistics Norway}},
  year = {2022},
  month = {sep},
  url = {https://www.ssb.no/en/inntekt-og-forbruk/inntekt-og-formue/statistikk/inntekts-og-formuesstatistikk-for-husholdninger},
  urldate = {2022-12-10},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {StatisticsNorway2022app.pdf},
  url_parent_data = {https://bibbase.org/network/publication/statisticsnorway-10318shareoftotalestimatednetwealthaverageestimatednetwealthandlowestvalueindecileforhouseholdsbydecile20102020-2022}
}

Income and Wealth Inequality in Hong Kong, 1981–2020: The Rise of Pluto-Communism? Piketty, Thomas; and Yang, Li. The World Bank Economic Review, 36(4): 803–834. November 2022.

link doi

@article{PikettyYang2022,
  title = {Income and Wealth Inequality in {{Hong Kong}}, 1981--2020: The Rise of Pluto-Communism?},
  author = {Piketty, Thomas and Yang, Li},
  year = {2022},
  month = {nov},
  journal = {The World Bank Economic Review},
  volume = {36},
  number = {4},
  pages = {803--834},
  doi = {10.1093/wber/lhac019},
  url = {https://doi.org/10.1093/wber/lhac019},
  abstract = {The objective of this paper is to better understand the evolution and institutional roots of Hong Kong's growing economic inequality and political cleavages. By combining multiple sources of data (household surveys, fiscal data, wealth rankings, national accounts) and methodological innovations, two main findings are obtained. First, he evidence suggests a very large rise in income and wealth inequality in Hong Kong over the last four decades. Second, based on the latest opinion poll data, business elites, who carry disproportionate weight in Hong Kong's Legislative Council, are found to be more likely to vote for the pro-establishment camp (presumably to ensure that policies are passed that protect their political and economic interests). This paper argues that the unique alliance of government and business elites in a partially democratic political system is the plausible institutional root of Hong Kong's rising inequality and political cleavages.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality}
}

Rates and Allowances: Inheritance Tax Thresholds and Interest Rates. HM Revenue; and Customs. January 2022.

link

@misc{HMRevenueandCustoms2022_RatesAllowancesInheritanceTaxThresholds,
  title = {Rates and Allowances: Inheritance Tax Thresholds and Interest Rates},
  author = {{HM Revenue and Customs}},
  year = {2022},
  month = {jan},
  url = {https://www.gov.uk/government/publications/rates-and-allowances-inheritance-tax-thresholds-and-interest-rates/inheritance-tax-thresholds-and-interest-rates},
  urldate = {2022-02-01},
  keywords = {Data Sources: Taxes on Wealth}
}

Frequently Asked Questions on Gift Taxes. Internal Revenue Service. October 2022.

link file

@misc{InternalRevenueService2022_FrequentlyAskedQuestionsGiftTaxes,
  title = {Frequently Asked Questions on Gift Taxes},
  author = {{Internal Revenue Service}},
  year = {2022},
  month = {oct},
  url = {https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes},
  urldate = {2023-05-29},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2022_FrequentlyAskedQuestionsGiftTaxes.pdf}
}

Global Wealth Databook 2022. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. September 2022.

link file

@misc{Shorrocksetal2022,
  title = {Global Wealth Databook 2022},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2022},
  month = {sep},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2024-10-04},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2022.pdf}
}

Global Wealth Report 2022. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. September 2022.

link file

@misc{Shorrocksetal2022a,
  title = {Global Wealth Report 2022},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2022},
  month = {sep},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2024-10-04},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2022a.pdf}
}

Top Wealth in America: New Estimates under Heterogeneous Returns: Online Appendix. Smith, Matthew; Zidar, Owen; and Zwick, Eric. July 2022.

link file parent paper

@misc{Smithetal2023app,
  title = {Top Wealth in {{America}}: New Estimates under Heterogeneous Returns: Online Appendix},
  author = {Smith, Matthew and Zidar, Owen and Zwick, Eric},
  year = {2022},
  month = {jul},
  url = {http://ericzwick.com/},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Smithetal2023app.pdf},
  url_parent_paper = {https://bibbase.org/network/publication/smith-zidar-zwick-topwealthinamericanewestimatesunderheterogeneousreturns-2023}
}

Top Wealth in America: New Estimates under Heterogeneous Returns: Replication Package. Smith, Matthew; Zidar, Owen; and Zwick, Eric. 2022.

link file parent paper

@misc{Smithetal2023data,
  title = {Top Wealth in {{America}}: New Estimates under Heterogeneous Returns: Replication Package},
  author = {Smith, Matthew and Zidar, Owen and Zwick, Eric},
  year = {2022},
  url = {http://ericzwick.com/},
  urldate = {2023-06-05},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Smithetal2023data.zip},
  url_parent_paper = {https://bibbase.org/network/publication/smith-zidar-zwick-topwealthinamericanewestimatesunderheterogeneousreturns-2023}
}

Spanish Inheritance and Gift Tax. Spain. 2022.

link file

@misc{Spain2022_SpanishInheritanceGiftTax,
  title = {Spanish Inheritance and Gift Tax},
  author = {{Spain}},
  year = {2022},
  url = {https://www.boe.es/eli/es/l/1987/12/18/29/con},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Ley 29/1987},
  url_file = {Spain2022_SpanishInheritanceGiftTax.pdf}
}

Gift, Estate, and Generation-Skipping Transfer Tax Calculations. Spaulding, William. January 2022.

link file

@misc{Spaulding2022,
  title = {Gift, Estate, and Generation-Skipping Transfer Tax Calculations},
  author = {Spaulding, William},
  year = {2022},
  month = {jan},
  url = {https://thismatter.com/money/tax/gift-estate-generation-skipping-tax-calculations.htm},
  urldate = {2023-05-29},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Spaulding2022.html}
}

Australian National Accounts: Distribution of Household Income, Consumption and Wealth. Australian Bureau of Statistics. December 2022.

link 2013 documentation file

@misc{AustralianBureauofStatistics2022_AustralianNationalAccountsDistributionHousehold,
  title = {Australian {{National Accounts}}: Distribution of Household Income, Consumption and Wealth},
  author = {{Australian Bureau of Statistics}},
  year = {2022},
  month = {dec},
  url = {https://www.abs.gov.au/statistics/economy/national-accounts/australian-national-accounts-distribution-household-income-consumption-and-wealth/2021-22-financial-year},
  urldate = {2023-01-25},
  abstract = {Integrates ABS micro and macro data to produce distributional information of household income, consumption and wealth. The file we have utilized (attached) is "Table 2 Household (excluding non-profit institutions serving households) income, consumption and wealth, share of total household, by household distributional indicator, per cent", or "5204055011do002.xlsx".},
  keywords = {Data Sources: Wealth Inequality},
  url_2013_documentation = {https://bibbase.org/network/publication/australianbureauofstatistics-5204055009informationpaperaustraliannationalaccountsdistributionofhouseholdincomeconsumptionandwealth200910-2013},
  url_file = {AustralianBureauofStatistics2022_AustralianNationalAccountsDistributionHousehold.xlsx}
}

Household Net Worth Data Collection 2020/21. StatsNZ. June 2022.

link data file file

@misc{StatsNZ2022_HouseholdNetWorthDataCollection,
  title = {Household Net Worth Data Collection 2020/21},
  author = {{StatsNZ}},
  year = {2022},
  month = {jun},
  url = {https://datainfoplus.stats.govt.nz/item/nz.govt.stats/ba211f92-b4ad-4b3c-9630-662138009889#},
  urldate = {2022-09-29},
  keywords = {Data Sources: Wealth Inequality},
  url_data_file = {https://bibbase.org/network/publication/statsnz-householdnetworthstatisticsyearendedjune2021-2022},
  url_file = {StatsNZ2022_HouseholdNetWorthDataCollection.pdf}
}

Household Net Worth Statistics: Year Ended June 2021. StatsNZ. March 2022.

link file parent paper

@misc{StatsNZ2022_HouseholdNetWorthDataCollectiondata,
  title = {Household Net Worth Statistics: Year Ended {{June}} 2021},
  author = {{StatsNZ}},
  year = {2022},
  month = {mar},
  url = {https://www.stats.govt.nz/information-releases/household-net-worth-statistics-year-ended-june-2021},
  urldate = {2022-09-29},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {StatsNZ2022_HouseholdNetWorthDataCollectiondata.xlsx},
  url_parent_paper = {https://bibbase.org/network/publication/statsnz-householdnetworthdatacollection202021-2022}
}

Household Wealth and Its Distribution in the Netherlands, 1854-2019. Toussaint, Simon J.; de Vicq, Amaury; Moatsos, Michail; and van der Valk, Tim. World Inequality Lab. November 2022.

link file

@techreport{Toussaintetal2022,
  title = {Household Wealth and Its Distribution in the {{Netherlands}}, 1854-2019},
  author = {Toussaint, Simon J. and {de Vicq}, Amaury and Moatsos, Michail and {van der Valk}, Tim},
  year = {2022},
  month = {nov},
  number = {2022/19},
  institution = {World Inequality Lab},
  url = {https://wid.world/document/household-wealth-and-its-distribution-in-the-netherlands-1854-2019-world-inequality-lab-working-paper-2022-19/},
  urldate = {2024-05-30},
  abstract = {We analyze the evolution of aggregate household wealth, its composition, and top wealth shares since the mid-19th century for the Netherlands, a country which played a significant role in economic history. The main forces at play are the size and variation of colonial wealth up until WWII, and the introduction of a --particularly strong-- pension system thereafter. We show that the wealth-income ratio followed the familiar U-shaped pattern over the 20th century. The Netherlands, however, had the largest wealth-income ratio on record, growing since the mid-1850s, driven by industrialization and booming private foreign investments, to a peak of 900\% around 1880. In contrast to other countries, the wealth-income ratio remained high up until 1929. To better understand these trends, we construct the first series on colonial wealth and show that colonial and other foreign investment account for most of the gap with other countries in the pre-WWII period. The initial post-war decline in the ratio is driven by rapid income growth. The increase in the ratio since the 1970s has been mainly driven by the uniquely large capital-funded pension system. In contrast with other major countries, housing plays only a secondary role in net wealth accumulation due to significant mortgage debt. Methodologically, we are the first to compare historical national accounts, estate multiplier, and wealth tax data approaches to construct aggregate wealth. We find that the estate multiplier is a good alternative to the historical national accounts benchmark, while the use of wealth tax data results in unrealistically low estimates.},
  keywords = {Data Sources: Wealth Inequality,Cross-National Comparisons,Trends in Aggregate Wealth and Wealth Inequality},
  type = {Working {{Paper}}},
  url_file = {Toussaintetal2022.pdf}
}

CALIFORNIA ESTATE TAX. 2022.

link

@misc{CA2022,
  title = {CALIFORNIA ESTATE TAX},
  author = {Unknown},
  year = {2022},
  url = {https://www.sco.ca.gov/ardtax_estate_tax.html},
  keywords = {Data Sources: Taxes on Wealth}
}

Worldwide Estate and Inheritance Tax Guide 2022. Ernst & Young. July 2022.

link file

@misc{ErnstYoung2022_WorldwideEstateInheritanceTaxGuide,
  title = {Worldwide Estate and Inheritance Tax Guide 2022},
  author = {{Ernst \& Young}},
  year = {2022},
  month = {jul},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/tax-pdfs/ey-final-worldwide-estate-and-inheritance-tax-guide-2022.pdf},
  urldate = {2023-10-17},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2022_WorldwideEstateInheritanceTaxGuide.pdf}
}

Worldwide Personal Tax and Immigration Guide 2021–22. Ernst & Young. January 2022.

link file

@misc{ErnstYoung2022_WorldwidePersonalTaxImmigrationGuide,
  title = {Worldwide Personal Tax and Immigration Guide 2021--22},
  author = {{Ernst \& Young}},
  year = {2022},
  month = {jan},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/tax-guides/2022/ey-personal-tax-and-immigration-guide-11-mar-22.pdf},
  urldate = {2023-01-02},
  abstract = {Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2022_WorldwidePersonalTaxImmigrationGuide.pdf}
}

2021 (43)

The UK's Wealth Distribution and Characteristics of High-Wealth Households. Advani, Arun; Bangham, George; and Leslie, Jack. Fiscal Studies, 42(3-4): 397–430. 2021.

link data file file online appendix doi

@article{Advanietal2021,
  title = {The {{UK}}'s Wealth Distribution and Characteristics of High-Wealth Households},
  author = {Advani, Arun and Bangham, George and Leslie, Jack},
  year = {2021},
  journal = {Fiscal Studies},
  volume = {42},
  number = {3-4},
  pages = {397--430},
  doi = {10.1111/1475-5890.12286},
  url = {https://doi.org/10.1111/1475-5890.12286},
  abstract = {We show that wealth inequality in the UK is high and has increased slightly over the past decade as financial asset prices have increased in the wake of the financial crisis. But data deficiencies are a major barrier in understanding the true distribution, composition and size of household wealth. The most comprehensive survey of household wealth in the UK does a good job of capturing the vast majority of the wealth distribution, but nearly {\pounds}800 billion of wealth held by the very wealthiest UK households is missing. We also find tentative evidence that survey measures of high-wealth families undervalue their assets -- our central estimate of the true value of wealth held by households in the UK is 5 per cent higher than the survey data suggest.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_data_file = {https://bibbase.org/network/publication/advani-bangham-leslie-theukswealthdistributionandcharacteristicsofhighwealthhouseholdsdatafile-2021},
  url_file = {Advanietal2021.pdf},
  url_online_appendix = {https://bibbase.org/network/publication/advani-bangham-leslie-theukswealthdistributionandcharacteristicsofhighwealthhouseholdsonlineappendix-2021}
}

The UK's Wealth Distribution and Characteristics of High-Wealth Households: Data File. Advani, Arun; Bangham, George; and Leslie, Jack. 2021.

link file parent paper

@misc{Advanietal2021data,
  title = {The {{UK}}'s Wealth Distribution and Characteristics of High-Wealth Households: Data File},
  author = {Advani, Arun and Bangham, George and Leslie, Jack},
  year = {2021},
  url = {https://arunadvani.com/research.html},
  urldate = {2022-04-20},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Advanietal2021data.xlsx},
  url_parent_paper = {https://bibbase.org/network/publication/advani-bangham-leslie-theukswealthdistributionandcharacteristicsofhighwealthhouseholds-2021}
}

The UK's Wealth Distribution and Characteristics of High-Wealth Households: Online Appendix. Advani, Arun; Bangham, George; and Leslie, Jack. 2021.

link file parent paper doi

@misc{Advanietal2021app,
  title = {The {{UK}}'s Wealth Distribution and Characteristics of High-Wealth Households: Online Appendix},
  author = {Advani, Arun and Bangham, George and Leslie, Jack},
  year = {2021},
  doi = {10.1111/1475-5890.12286},
  url = {https://doi.org/10.1111/1475-5890.12286},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Advanietal2021app.pdf},
  url_parent_paper = {https://bibbase.org/network/publication/advani-bangham-leslie-theukswealthdistributionandcharacteristicsofhighwealthhouseholds-2021}
}

Rethinking the Lebanese Economic Miracle: The Extreme Concentration of Income and Wealth in Lebanon 2005-2014. Assouad, Lydia. World Inequality Lab. February 2021.

link data files file published version

@techreport{Assouad2021,
  title = {Rethinking the {{Lebanese}} Economic Miracle: The Extreme Concentration of Income and Wealth in Lebanon 2005-2014},
  author = {Assouad, Lydia},
  year = {2021},
  month = {feb},
  number = {2017/13},
  institution = {World Inequality Lab},
  url = {https://wid.world/document/rethinking-lebanese-economic-miracle-extreme-concentration-income-wealth-lebanon-2005-2014-wid-world-working-paper-201713/},
  urldate = {2022-04-01},
  abstract = {I combine household surveys, national accounts and unique personal income tax records to produce the first estimates of the national income distribution in an Arab country, Lebanon. I find that income is extremely concentrated over the 2005-2014 period: The top 1 and 10 percent of the adult population received almost 25 and 55 percent of national income on average, placing Lebanon among the countries with the highest levels of income inequality in the world. Results are robust to sensitivity analysis and suggest that one should not give up on tracking the dynamics of wealth and income concentration in a developing country, as long as the the assumptions made are clearly and systematically stated. The extreme level on inequality found question the long-lasting narrative of the "Lebanese economic miracle" that showcases the country as a paragon of economic success in the Middle East. They also confirm results from a large literature that emphasizes how the Lebanese sectarian-based mode of governance has allowed the ruling elite to extract large rents on most economic activities in the last decades at the expense of the majority of citizens.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {Working {{Paper}}},
  url_data_files = {https://bibbase.org/network/publication/assouad-datafilestorethinkingthelebaneseeconomicmiracletheextremeconcentrationofincomeandwealthinlebanon20052014-2017},
  url_file = {Assouad2021.pdf},
  url_published_version = {https://bibbase.org/network/publication/assouad-rethinkingthelebaneseeconomicmiracletheextremeconcentrationofincomeandwealthinlebanon20052014-2023}
}

Capital Acquisitions Tax. Ireland Citizens Information Board. October 2021.

link

@misc{IrelandCitizensInformationBoard2021_CapitalAcquisitionsTax,
  title = {Capital Acquisitions Tax},
  author = {{Ireland Citizens Information Board}},
  year = {2021},
  month = {oct},
  url = {https://www.citizensinformation.ie/en/money_and_tax/tax/capital_taxes/capital_acquisitions_tax.html},
  urldate = {2022-02-01},
  keywords = {Data Sources: Taxes on Wealth}
}

A Wealth of Information: Augmenting the Survey of Consumer Finances to Characterize the Full U.S. Wealth Distribution. Bricker, Jesse; Goodman, Sarena; Moore, Kevin B.; and Volz, Alice Henriques. Board of Governors of the Federal Reserve System. June 2021.

link accessible version of figures file doi

@techreport{Brickeretal2021,
  title = {A Wealth of Information: Augmenting the Survey of Consumer Finances to Characterize the Full {{U}}.{{S}}. Wealth Distribution},
  author = {Bricker, Jesse and Goodman, Sarena and Moore, Kevin B. and Volz, Alice Henriques},
  year = {2021},
  month = {jun},
  number = {2021-053},
  institution = {Board of Governors of the Federal Reserve System},
  doi = {10.17016/FEDS.2021.053},
  url = {https://doi.org/10.17016/FEDS.2021.053},
  abstract = {We use the Survey of Consumer Finances (SCF) to advance U.S. wealth analysis along several dimensions. We develop a comprehensive framework that modifies the SCF to recover the wealth distribution over families, tax units, and individuals from 1989 to 2019. We show that, by ignoring unequal holdings within families, existing estimates considerably understate U.S. inequality across individuals. We find wealth concentration rose through the recent economic recovery, which differs from leading models that capitalize income into wealth even after aligning conceptual differences. We illustrate that private businesses are a growing impediment to accurately modeling wealth from income.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {Finance and {{Economics Discussion Series}}},
  url_accessible_version_of_figures = {https://bibbase.org/network/publication/bricker-goodman-moore-volz-awealthofinformationaugmentingthesurveyofconsumerfinancestocharacterizethefulluswealthdistributionaccessibleversionoffigures-2021},
  url_file = {Brickeretal2021.pdf}
}

A Wealth of Information: Augmenting the Survey of Consumer Finances to Characterize the Full U.S. Wealth Distribution: Accessible Version of Figures. Bricker, Jesse; Goodman, Sarena; Moore, Kevin B.; and Volz, Alice Henriques. June 2021.

link file parent paper doi

@misc{Brickeretal2021data,
  title = {A Wealth of Information: Augmenting the Survey of Consumer Finances to Characterize the Full {{U}}.{{S}}. Wealth Distribution: Accessible Version of Figures},
  author = {Bricker, Jesse and Goodman, Sarena and Moore, Kevin B. and Volz, Alice Henriques},
  year = {2021},
  month = {jun},
  doi = {10.17016/FEDS.2021.053},
  url = {https://doi.org/10.17016/FEDS.2021.053},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Brickeretal2021data.html},
  url_parent_paper = {https://bibbase.org/network/publication/bricker-goodman-moore-volz-awealthofinformationaugmentingthesurveyofconsumerfinancestocharacterizethefulluswealthdistribution-2021}
}

Social Security and Trends in Wealth Inequality. Catherine, Sylvain; Miller, Max; and Sarin, Natasha. August 2021.

link data files file doi

@unpublished{Catherineetal2021,
  title = {Social Security and Trends in Wealth Inequality},
  author = {Catherine, Sylvain and Miller, Max and Sarin, Natasha},
  year = {2021},
  month = {aug},
  doi = {10.2139/ssrn.3546668},
  url = {https://doi.org/10.2139/ssrn.3546668},
  abstract = {Recent influential work finds large increases in inequality in the U.S. based on measures of wealth concentration that notably exclude the value of social insurance programs. This paper revisits this conclusion by incorporating Social Security retirement benefits into measures of wealth inequality. We find that top wealth shares have not increased in the last three decades when Social Security is properly accounted for. This finding is robust to assumptions about how taxes and benefits may change in response to system financing concerns. When discounted at the risk-free rate, real Social Security wealth increased substantially from \$4.8 trillion in 1989 to \$41.3 trillion in 2016. When we adjust the discount rate for long-run macroeconomic risk, this increase remains sizable, growing from over \$3.9 trillion in 1989 to \$33.9 trillion in 2016. Consequently, by 2016, Social Security wealth represents 57\% of the wealth of the bottom 90\% of the wealth distribution.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  note = {Unpublished manuscript},
  url_data_files = {https://bibbase.org/network/publication/catherine-miller-sarin-socialsecurityandtrendsinwealthinequalitydatafiles-2021},
  url_file = {Catherineetal2021.pdf}
}

Social Security and Trends in Wealth Inequality: Data Files. Catherine, Sylvain; Miller, Max; and Sarin, Natasha. 2021.

link file parent paper

@misc{Catherineetal2021data,
  title = {Social Security and Trends in Wealth Inequality: Data Files},
  author = {Catherine, Sylvain and Miller, Max and Sarin, Natasha},
  year = {2021},
  url = {https://bibbase.org/network/publication/catherine-miller-sarin-socialsecurityandtrendsinwealthinequalitydatafiles-2021},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Catherineetal2021data.zip},
  url_parent_paper = {https://bibbase.org/network/publication/catherine-miller-sarin-socialsecurityandtrendsinwealthinequality-2021}
}

Capital Acquisitions Tax (CAT) Thresholds, Rates and Aggregation Rules: CAT Groups and Group Thresholds. Office of the Revenue Commissioners. July 2021.

link file

@misc{OfficeoftheRevenueCommissioners2021_CapitalAcquisitionsTaxCATThresholds,
  title = {Capital {{Acquisitions Tax}} ({{CAT}}) Thresholds, Rates and Aggregation Rules: {{CAT}} Groups and Group Thresholds},
  author = {{Office of the Revenue Commissioners}},
  year = {2021},
  month = {jul},
  url = {https://www.revenue.ie/en/gains-gifts-and-inheritance/cat-thresholds-rates-and-aggregation-rules/cat-groups-thresholds.aspx},
  urldate = {2020-10-02},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {OfficeoftheRevenueCommissioners2021_CapitalAcquisitionsTaxCATThresholds.pdf}
}

Death and Taxes: Nebraska's Inheritance Tax. Curry, Sarah. February 2021.

link file

@misc{Curry2021,
  title = {Death and Taxes: {{Nebraska}}'s Inheritance Tax},
  author = {Curry, Sarah},
  year = {2021},
  month = {feb},
  url = {https://platteinstitute.org/death-and-taxes-nebraskas-inheritance-tax/},
  urldate = {2021-09-11},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Platte Institute},
  url_file = {Curry2021.pdf}
}

Long Run Canadian Wealth Inequality in International Context. Davies, James B.; and Di Matteo, Livio. Review of Income and Wealth, 67(1): 134–164. March 2021.

link appendices doi

@article{DaviesDiMatteo2021,
  title = {Long Run {{Canadian}} Wealth Inequality in International Context},
  author = {Davies, James B. and Di Matteo, Livio},
  year = {2021},
  month = {mar},
  journal = {Review of Income and Wealth},
  volume = {67},
  number = {1},
  pages = {134--164},
  doi = {10.1111/roiw.12453},
  url = {https://doi.org/10.1111/roiw.12453},
  abstract = {A gap in estimates of the personal distribution of Canadian wealth between 1902 and 1970 is partly filled, using estate multiplier estimates for 1945--1968. The historical record is extended by adjusting the upper tail in survey results since 1970 to make it consistent with respected journalists' ``rich lists.'' Top wealth shares decline from 1892 to 1902 and from 1945 to the late 1960s, consistent with the downward trend in most advanced western countries over much of the 20th century. Since 1984 there has been a clear upward trend in wealth inequality in Canada, as in many other countries, and in the United States. Currently, wealth inequality is higher in Canada than in the U.K. and much of continental Europe, somewhat lower than Austria or Germany, and distinctly lower than the U.S. Contrasts between Canada and the U.S. in wealth inequality trends are discussed.},
  keywords = {Data Sources: Taxes on Wealth,Cross-National Comparisons,Trends in Aggregate Wealth and Wealth Inequality},
  url_appendices = {https://bibbase.org/network/publication/davies-dimatteo-longruncanadianwealthinequalityininternationalcontextappendices-2021}
}

Long Run Canadian Wealth Inequality in International Context: Appendices. Davies, James B.; and Di Matteo, Livio. 2021.

link parent paper doi

@misc{DaviesDiMatteo2021app,
  title = {Long Run {{Canadian}} Wealth Inequality in International Context: Appendices},
  author = {Davies, James B. and Di Matteo, Livio},
  year = {2021},
  doi = {10.1111/roiw.12453},
  url = {https://doi.org/10.1111/roiw.12453},
  keywords = {Data Sources: Wealth Inequality},
  url_parent_paper = {https://bibbase.org/network/publication/davies-dimatteo-longruncanadianwealthinequalityininternationalcontext-2021}
}

Household Finance and Consumption Survey. Household Finance; and Consumption Network. May 2021.

link file methodological report

@misc{HouseholdFinanceandConsumptionNetwork2021,
  title = {Household {{Finance}} and {{Consumption Survey}}},
  author = {{Household Finance and Consumption Network}},
  year = {2021},
  month = {may},
  url = {https://www.ecb.europa.eu/pub/economic-research/research-networks/html/researcher_hfcn.en.html},
  urldate = {2022-07-12},
  keywords = {Data Sources: Wealth Inequality,Data Sources: Wealth Topography},
  note = {European Central Bank},
  url_file = {HouseholdFinanceandConsumptionNetwork2021.zip},
  url_methodological_report = {https://bibbase.org/network/publication/householdfinance-network-thehouseholdfinanceandconsumptionsurveymethodologicalreportforthe2021wave-2023}
}

136z – Assets, Liabilities and Income of Households by Net Wealth Decile Group in, 1987-2019. Statistics Finland. June 2021.

link documentation file

@misc{StatisticsFinland2021_136zAssetsLiabilitiesIncomeHouseholds,
  title = {136z -- Assets, Liabilities and Income of Households by Net Wealth Decile Group in, 1987-2019},
  author = {{Statistics Finland}},
  year = {2021},
  month = {jun},
  url = {https://pxdata.stat.fi/PxWeb/pxweb/en/StatFin/StatFin__vtutk/statfin_vtutk_pxt_136z.px/},
  urldate = {2022-12-09},
  keywords = {Data Sources: Wealth Inequality},
  url_documentation = {https://bibbase.org/network/publication/statisticsfinland-documentationofstatisticshouseholdsassets-2022},
  url_file = {StatisticsFinland2021_136zAssetsLiabilitiesIncomeHouseholds.xlsx}
}

German Inheritance Tax. Frank, Jan-Hendrik. October 2021.

link

@misc{Frank2021,
  title = {German Inheritance Tax},
  author = {Frank, Jan-Hendrik},
  year = {2021},
  month = {oct},
  url = {https://www.german-probate-lawyer.com/detail/article/german-inheritance-tax-1452.html},
  urldate = {2022-02-01},
  keywords = {Data Sources: Taxes on Wealth}
}

Accounting for Wealth-Inequality Dynamics: Methods, Estimates, and Simulations for France. Garbinti, Bertrand; Goupille-Lebret, Jonathan; and Piketty, Thomas. Journal of the European Economic Association, 19(1): 620–663. February 2021.

link 2017 online appendix appendix data appendix file doi

@article{Garbintietal2021,
  title = {Accounting for Wealth-Inequality Dynamics: Methods, Estimates, and Simulations for {{France}}},
  author = {Garbinti, Bertrand and {Goupille-Lebret}, Jonathan and Piketty, Thomas},
  year = {2021},
  month = {feb},
  journal = {Journal of the European Economic Association},
  volume = {19},
  number = {1},
  pages = {620--663},
  doi = {10.1093/jeea/jvaa025},
  url = {https://doi.org/10.1093/jeea/jvaa025},
  abstract = {Measuring and understanding the evolution of wealth inequality is a key challenge for researchers, policy makers, and the general public. This paper breaks new ground on this topic by presenting a new method to estimate and study wealth inequality. This method combines fiscal data with household surveys and national accounts in order to provide annual wealth distribution series, with detailed breakdowns by percentiles, age, and assets. Using the case of France as an illustration, we show that the resulting series can be used to better analyze the evolution and the determinants of wealth-inequality dynamics over the 1970--2014 period. We show that the decline in wealth inequality ends in the early 1980s, marking the beginning of a rise in the top 1\% wealth share, though with significant fluctuations due largely to asset price movements. Rising inequality in savings rates coupled with highly stratified rates of returns has led to rising wealth concentration in spite of the opposing effect of house price increases. We develop a simple simulation model highlighting how changes in the combination of unequal savings rates, rates of return, and labor earnings that occurred in the early 1980s generated large multiplicative effects that led to radically different steady-state levels of wealth inequality. Taking advantage of the joint distribution of income and wealth, we show that top wealth holders are almost exclusively top capital earners, and increasingly fewer are made up of top labor earners; it has become increasingly difficult in recent decades to access top wealth groups with one's labor income only.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_2017_online_appendix = {https://bibbase.org/network/publication/garbinti-goupillelebret-piketty-accountingforwealthinequalitydynamicsmethodsestimatesandsimulationsforfrance18002014appendix-2017},
  url_appendix = {https://bibbase.org/network/publication/garbinti-goupillelebret-piketty-accountingforwealthinequalitydynamicsmethodsestimatesandsimulationsforfranceappendix-2020},
  url_data_appendix = {https://bibbase.org/network/publication/garbinti-goupillelebret-piketty-accountingforwealthinequalitydynamicsmethodsestimatesandsimulationsforfrancedataappendix-2021},
  url_file = {Garbintietal2021.pdf}
}

Accounting for Wealth-Inequality Dynamics: Methods, Estimates, and Simulations for France: Data Appendix. Garbinti, Bertrand; Goupille-Lebret, Jonathan; and Piketty, Thomas. February 2021.

link file parent paper

@misc{Garbintietal2021data,
  title = {Accounting for Wealth-Inequality Dynamics: Methods, Estimates, and Simulations for {{France}}: Data Appendix},
  author = {Garbinti, Bertrand and {Goupille-Lebret}, Jonathan and Piketty, Thomas},
  year = {2021},
  month = {feb},
  url = {https://sites.google.com/view/bertrandgarbinti/research},
  urldate = {2022-03-08},
  abstract = {Data appendix to version published in Journal of the European Economic Association.},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Garbintietal2021data.xlsx},
  url_parent_paper = {https://bibbase.org/network/publication/garbinti-goupillelebret-piketty-accountingforwealthinequalitydynamicsmethodsestimatesandsimulationsforfrance-2021}
}

Chile: International Estate Planning Guide: Individual Tax and Private Client Committee. Guerrero, Sebastián. May 2021.

link file

@misc{Guerrero2021,
  title = {Chile: International Estate Planning Guide: Individual Tax and Private Client Committee},
  author = {Guerrero, Sebasti{\'a}n},
  year = {2021},
  month = {may},
  url = {https://www.ibanet.org/document?id=International-estate-planning-guide-Chile-2021},
  urldate = {2023-01-02},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Guerrero2021.pdf}
}

Inheritance Tax and Inheritance Law in Chile. Global Property Guide. September 2021.

link file

@misc{GlobalPropertyGuide2021_InheritanceTaxInheritanceLawChile,
  title = {Inheritance Tax and Inheritance Law in {{Chile}}},
  author = {{Global Property Guide}},
  year = {2021},
  month = {sep},
  url = {https://www.globalpropertyguide.com/Latin-America/Chile/Inheritance},
  urldate = {2023-05-29},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {GlobalPropertyGuide2021_InheritanceTaxInheritanceLawChile.html}
}

Inheritance Tax and Inheritance Law in Sri Lanka. Global Property Guide. January 2021.

link file

@misc{GlobalPropertyGuide2021_InheritanceTaxInheritanceLawSri,
  title = {Inheritance Tax and Inheritance Law in {{Sri Lanka}}},
  author = {{Global Property Guide}},
  year = {2021},
  month = {jan},
  url = {https://www.globalpropertyguide.com/Asia/Sri-Lanka/Inheritance},
  urldate = {2023-05-29},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {GlobalPropertyGuide2021_InheritanceTaxInheritanceLawSri.html}
}

Instructions to Replicate "Wealth Concentration in the USA Using an Expanded Measure of Net Worth". Jacobs, Lindsay; Llanes, Elizabeth; Moore, Kevin; Thompson, Jeffrey; and Volz, Alice Henriques. October 2021.

link parent paper doi

@misc{Jacobsetal2021data,
  title = {Instructions to Replicate "Wealth Concentration in the {{USA}} Using an Expanded Measure of Net Worth"},
  author = {Jacobs, Lindsay and Llanes, Elizabeth and Moore, Kevin and Thompson, Jeffrey and Volz, Alice Henriques},
  year = {2021},
  month = {oct},
  doi = {10.1093/oep/gpab054},
  url = {https://doi.org/10.1093/oep/gpab054},
  abstract = {Full replication files can be found at the URL provided.},
  keywords = {Data Sources: Wealth Inequality},
  url_parent_paper = {https://bibbase.org/network/publication/jacobs-llanes-moore-thompson-volz-wealthconcentrationintheusausinganexpandedmeasureofnetworth-2021}
}

Supplementary Appendix for: "Wealth Concentration in the USA Using an Expanded Measure of Net Worth". Jacobs, Lindsay; Llanes, Elizabeth; Moore, Kevin; Thompson, Jeffrey; and Volz, Alice Henriques. October 2021.

link parent paper doi

@misc{Jacobsetal2021app,
  title = {Supplementary Appendix for: "Wealth Concentration in the {{USA}} Using an Expanded Measure of Net Worth"},
  author = {Jacobs, Lindsay and Llanes, Elizabeth and Moore, Kevin and Thompson, Jeffrey and Volz, Alice Henriques},
  year = {2021},
  month = {oct},
  doi = {10.1093/oep/gpab054},
  url = {https://doi.org/10.1093/oep/gpab054},
  keywords = {Data Sources: Wealth Inequality},
  url_parent_paper = {https://bibbase.org/network/publication/jacobs-llanes-moore-thompson-volz-wealthconcentrationintheusausinganexpandedmeasureofnetworth-2021}
}

Wealth Concentration in the USA Using an Expanded Measure of Net Worth. Jacobs, Lindsay; Llanes, Elizabeth; Moore, Kevin; Thompson, Jeffrey; and Volz, Alice Henriques. Oxford Economic Papers. October 2021.

link replication files supplementary appendix doi

@article{Jacobsetal2021,
  title = {Wealth Concentration in the {{USA}} Using an Expanded Measure of Net Worth},
  author = {Jacobs, Lindsay and Llanes, Elizabeth and Moore, Kevin and Thompson, Jeffrey and Volz, Alice Henriques},
  year = {2021},
  month = {oct},
  journal = {Oxford Economic Papers},
  doi = {10.1093/oep/gpab054},
  url = {https://doi.org/10.1093/oep/gpab054},
  abstract = {Defined benefit (DB) pensions and Social Security are important resources for financing retirement in the USA. However, these illiquid, nonmarket forms of wealth are typically excluded from measures of net worth. To the extent that these broadly held resources substitute for savings, measures of wealth inequality that do not account for DB pensions and Social Security may be overstated. This article develops an alternative, expanded wealth concept, augmenting net worth data from the Survey of Consumer Finances with estimates of DB pension and expected Social Security wealth. We explore the concentration of wealth among households ages 40--59 and find that (i) including DB pension and Social Security results in markedly lower measures of wealth concentration and (ii) trends toward higher wealth inequality over time, while moderated, are still present. Simulation exercises show that reductions in Social Security benefits significantly increase wealth concentration for the youngest birth-year cohorts.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  note = {gpab054},
  url_replication_files = {https://bibbase.org/network/publication/jacobs-llanes-moore-thompson-volz-instructionstoreplicatewealthconcentrationintheusausinganexpandedmeasureofnetworth-2021},
  url_supplementary_appendix = {https://bibbase.org/network/publication/jacobs-llanes-moore-thompson-volz-supplementaryappendixforwealthconcentrationintheusausinganexpandedmeasureofnetworth-2021}
}

Inheritance Taxation in OECD Countries. OECD. OECD Publishing. May 2021.

link doi

@book{OECD2021_InheritanceTaxationOECDCountries,
  title = {Inheritance Taxation in {{OECD}} Countries},
  author = {{OECD}},
  year = {2021},
  month = {may},
  number = {28},
  publisher = {OECD Publishing},
  doi = {10.1787/e2879a7d-en},
  url = {https://doi.org/10.1787/e2879a7d-en},
  abstract = {The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD countries. The report concludes with a number of reform options that governments could consider to improve the design and functioning of wealth transfer taxes.},
  keywords = {Data Sources: Taxes on Wealth,Cross-National Comparisons,Estate Inheritance and Gift Taxes,Trends in Aggregate Wealth and Wealth Inequality},
  address = {Paris},
  isbn = {978-92-64-63428-2},
  series = {{{OECD Tax Policy Studies}}}
}

Wealth Distribution Database. OECD. December 2021.

link file wdd metadata wdd sources table

@misc{OECD2021_WealthDistributionDatabase,
  title = {Wealth {{Distribution Database}}},
  author = {{OECD}},
  year = {2021},
  month = {dec},
  url = {https://stats.oecd.org/Index.aspx?DataSetCode=WEALTH},
  abstract = {While much of the comparative evidence on inequalities that is currently available refers to household income, wealth is a critical dimension of households' economic well-being. How wealth is distributed is important for equity and inter-generational mobility, but also for the stability of the economic system and for its resilience to shocks. While the lack of comparative evidence in this field reflects the absence of an agreed standard that statistical offices could use when collecting this information, this gap has been addressed by the OECD with the release in 2013 of a set of statistical guidelines in this field. In 2013, the OECD issued a set of `Guidelines' for micro statistics on household wealth (OECD, 2013) and an increasing number of countries have engaged in the collection of micro statistics in this field (European Central Bank, 2013). Building on these initiatives as well as others, such as the Luxembourg Wealth Study (Sierminska et al, 2006) which have informed previous OECD analysis (Jantii et al., 2008), the OECD has updated the data on the distribution of household wealth for OECD countries, based on the set of conventions and classifications proposed in the 2013 OECD Guidelines.},
  keywords = {Data Sources: Wealth Inequality},
  note = {OECD Statistics},
  url_file = {OECD2021_WealthDistributionDatabase.csv},
  url_wdd_metadata = {https://bibbase.org/network/publication/oecd-wealthdistributiondatabasemetadatamainconcepts-2021},
  url_wdd_sources_table = {https://bibbase.org/network/publication/oecd-wealthdistributiondatabasemetadatadatasourcesandcharacteristics-2021}
}

Wealth Distribution Database Metadata: Data Sources and Characteristics. OECD. 2021.

link file wealth distribution database

@misc{OECD2021_WealthDistributionDatabaseMetadataData,
  title = {Wealth {{Distribution Database}} Metadata: Data Sources and Characteristics},
  author = {{OECD}},
  year = {2021},
  url = {https://www.oecd.org/social/income-distribution-database.htm},
  urldate = {2022-11-01},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {OECD2021_WealthDistributionDatabaseMetadataData.pdf},
  url_wealth_distribution_database = {https://bibbase.org/network/publication/oecd-wealthdistributiondatabase-2021}
}

Wealth Distribution Database Metadata: Main Concepts. OECD. 2021.

link file wealth distribution database

@misc{OECD2021_WealthDistributionDatabaseMetadataMain,
  title = {Wealth {{Distribution Database}} Metadata: Main Concepts},
  author = {{OECD}},
  year = {2021},
  url = {https://www.oecd.org/social/income-distribution-database.htm},
  urldate = {2022-11-01},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {OECD2021_WealthDistributionDatabaseMetadataMain.pdf},
  url_wealth_distribution_database = {https://bibbase.org/network/publication/oecd-wealthdistributiondatabase-2021}
}

Income and Wealth Inequality in Hong Kong, 1981-2020: The Rise of Pluto-Communism? Appendix. Piketty, Thomas; and Yang, Li. World Inequality Lab. June 2021.

link file parent paper

@techreport{PikettyYang2022app,
  title = {Income and Wealth Inequality in {{Hong Kong}}, 1981-2020: The Rise of Pluto-Communism? Appendix},
  author = {Piketty, Thomas and Yang, Li},
  year = {2021},
  month = {jun},
  number = {2021/18},
  institution = {World Inequality Lab},
  url = {https://wid.world/document/appendix-to-income-and-wealth-inequality-in-hong-kong-1981-2020-the-rise-of-pluto-communism-world-inequality-lab-working-paper-2021-18/},
  urldate = {2022-09-29},
  keywords = {Data Sources: Wealth Inequality},
  type = {Working {{Paper}}},
  url_file = {PikettyYang2022app.pdf},
  url_parent_paper = {https://bibbase.org/network/publication/piketty-yang-incomeandwealthinequalityinhongkong19812020theriseofplutocommunism-2022}
}

Income and Wealth Inequality in Hong Kong, 1981-2020: The Rise of Pluto-Communism? Data Files. Piketty, Thomas; and Yang, Li. 2021.

link file parent paper

@misc{PikettyYang2022data,
  title = {Income and Wealth Inequality in {{Hong Kong}}, 1981-2020: The Rise of Pluto-Communism? Data Files},
  author = {Piketty, Thomas and Yang, Li},
  year = {2021},
  url = {https://wid.world/methodology/#library-raw-datasets},
  urldate = {2022-09-29},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {PikettyYang2022data.zip},
  url_parent_paper = {https://bibbase.org/network/publication/piketty-yang-incomeandwealthinequalityinhongkong19812020theriseofplutocommunism-2022}
}

Inheritance Tax France - Ultimate Guide. Cameron James Expat Financial Planning. September 2021.

link file

@misc{CameronJamesExpat2021_InheritanceTaxFranceUltimateGuide,
  title = {Inheritance Tax {{France}} - Ultimate Guide},
  author = {{Cameron James Expat Financial Planning}},
  year = {2021},
  month = {sep},
  url = {https://www.cjfinance.co.uk/inheritance-tax-france-ultimate-guide/},
  urldate = {2023-06-04},
  abstract = {Should you be resident in France at the time of your death the inheritance will be subject to the french inheritance tax regime.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {CameronJamesExpat2021_InheritanceTaxFranceUltimateGuide.html}
}

Greece - Individual - Other Taxes. PricewaterhouseCoopers. December 2021.

link file

@misc{PricewaterhouseCoopers2021_GreeceIndividualOtherTaxes,
  title = {Greece - Individual - Other Taxes},
  author = {{PricewaterhouseCoopers}},
  year = {2021},
  month = {dec},
  url = {https://taxsummaries.pwc.com/greece/individual/other-taxes},
  urldate = {2022-08-10},
  abstract = {Detailed description of other taxes impacting individuals in Greece},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {PricewaterhouseCoopers2021_GreeceIndividualOtherTaxes.html}
}

The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide. Seelkopf, Laura; Bubek, Moritz; Eihmanis, Edgars; Ganderson, Joseph; Limberg, Julian; Mnaili, Youssef; Zuluaga, Paula; and Genschel, Philipp. 2021.

link

@techreport{TIDData,
  title = {The rise of modern taxation: A new comprehensive dataset of tax introductions worldwide},
  author = {Seelkopf, Laura and Bubek, Moritz and Eihmanis, Edgars and Ganderson, Joseph and Limberg, Julian and Mnaili, Youssef and Zuluaga, Paula and Genschel, Philipp},
  year = {2021},
  url = {http://tid.seelkopf.eu},
  keywords = {Data Sources: Taxes on Wealth}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. September 2021.

link file

@misc{InternalRevenueService2021_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2021},
  month = {sep},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2020},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2021_InstructionsForm706UnitedStates.pdf}
}

2021 Form CT-706 NT Instructions: Connecticut Estate Tax Return (for Nontaxable Estates). Connecticut State Department of Revenue Services. June 2021.

link file

@misc{ConnecticutStateDepartmentofRevenueServices2021_2021FormCT706NTInstructions,
  title = {2021 Form {{CT-706 NT}} Instructions: {{Connecticut}} Estate Tax Return (for Nontaxable Estates)},
  author = {{Connecticut State Department of Revenue Services}},
  year = {2021},
  month = {jun},
  url = {https://portal.ct.gov/-/media/drs/forms/2021/gift-tax/ct-706-nt-instructions_0621.pdf},
  urldate = {2024-09-11},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ConnecticutStateDepartmentofRevenueServices2021_2021FormCT706NTInstructions.pdf}
}

Global Wealth Databook 2021. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. June 2021.

link file

@misc{Shorrocksetal2021,
  title = {Global Wealth Databook 2021},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2021},
  month = {jun},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2023-04-25},
  abstract = {For the past 12 years, the Credit Suisse Research Institute's Global Wealth Report has been the leading reference on global household wealth. It contains the most comprehensive and up-to-date findings on global wealth across the entire wealth spectrum -- from the very base of the ``wealth pyramid,'' covering 2.9 billion adults with wealth below USD 10,000, to those at the apex of the wealth pyramid, who now comprise 1.1\% of the adult population and own 45.8\% of household wealth. During the 12 months up to end-2020, and in spite of the economic disruption caused by the COVID-19 pandemic, we estimate that aggregate global wealth has risen by USD 28.7 trillion (+7.4\%) to a combined total of USD 418.3 trillion. Wealth per adult grew by 6\% to a new record high of USD 79,952 per adult. The core reason for the apparent disconnect between the ongoing global recession in 2020 and household wealth is the pre-emptive action taken by governments and central banks, and the rapid development of COVID vaccines, which combined led to a strong rally in financial assets. While the Global Wealth Report highlights the main features of global wealth holdings in recent years, the Credit Suisse Research Institute's Global Wealth Databook provides a great deal more detail. It presents a considerable quantity of additional data on the level and distribution of household wealth across countries, as well as describing the data sources used in the project and the methodology used to obtain the published results. This level of detail sets it apart from other reports in this field. Research for the Global Wealth Report and Global Wealth Databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic, assisted by Dr. Rodrigo Lluberas. The Credit Suisse Research Institute is Credit Suisse's in-house think tank. The Institute was established in the aftermath of the 2008 financial crisis with the objective of studying long-term economic developments, which have -- or promise to have -- a global impact within and beyond the financial services industry. The Global Wealth Databook provides estimates for the level and distribution of wealth for over 200 countries for the period from 2000 to end-2020. It covers the pattern and trend of household wealth at both the regional and country levels. This year's report examines in more detail the development of wealth and wealth distribution in what has been a truly out of-the-ordinary year. Particular attention is paid to the continued growing importance of China and other emerging economies in global wealth creation, and to the differences across groups of countries that share a number of demographic and economic features.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2021.pdf}
}

For the past 12 years, the Credit Suisse Research Institute's Global Wealth Report has been the leading reference on global household wealth. It contains the most comprehensive and up-to-date findings on global wealth across the entire wealth spectrum – from the very base of the "wealth pyramid," covering 2.9 billion adults with wealth below USD 10,000, to those at the apex of the wealth pyramid, who now comprise 1.1% of the adult population and own 45.8% of household wealth. During the 12 months up to end-2020, and in spite of the economic disruption caused by the COVID-19 pandemic, we estimate that aggregate global wealth has risen by USD 28.7 trillion (+7.4%) to a combined total of USD 418.3 trillion. Wealth per adult grew by 6% to a new record high of USD 79,952 per adult. The core reason for the apparent disconnect between the ongoing global recession in 2020 and household wealth is the pre-emptive action taken by governments and central banks, and the rapid development of COVID vaccines, which combined led to a strong rally in financial assets. While the Global Wealth Report highlights the main features of global wealth holdings in recent years, the Credit Suisse Research Institute's Global Wealth Databook provides a great deal more detail. It presents a considerable quantity of additional data on the level and distribution of household wealth across countries, as well as describing the data sources used in the project and the methodology used to obtain the published results. This level of detail sets it apart from other reports in this field. Research for the Global Wealth Report and Global Wealth Databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic, assisted by Dr. Rodrigo Lluberas. The Credit Suisse Research Institute is Credit Suisse's in-house think tank. The Institute was established in the aftermath of the 2008 financial crisis with the objective of studying long-term economic developments, which have – or promise to have – a global impact within and beyond the financial services industry. The Global Wealth Databook provides estimates for the level and distribution of wealth for over 200 countries for the period from 2000 to end-2020. It covers the pattern and trend of household wealth at both the regional and country levels. This year's report examines in more detail the development of wealth and wealth distribution in what has been a truly out of-the-ordinary year. Particular attention is paid to the continued growing importance of China and other emerging economies in global wealth creation, and to the differences across groups of countries that share a number of demographic and economic features.

Global Wealth Report 2021. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. June 2021.

link file

@misc{Shorrocksetal2021a,
  title = {Global Wealth Report 2021},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2021},
  month = {jun},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2023-04-25},
  abstract = {Now in its twelfth year, I am proud to present to you the 2021 edition of the Credit Suisse Global Wealth Report. This report delivers a comprehensive analysis on available global household wealth, underpinned by unique insights from leading academics in the field, Anthony Shorrocks and James Davies. This year's edition digs deeper into the impact of the COVID-19 pandemic and the response of policymakers on global wealth and its distribution. Mindful of the important wealth differences that have built over the last year, our report also offers perspectives and, indeed, encouraging prospects, for wealth accumulation throughout the global wealth pyramid as we look to a world beyond the pandemic. I hope you find the insights of this edition of the Global Wealth Report to be of particular value in what remain unprecedented times.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2021a.pdf}
}

D-76 Estate Tax Instructions for Estates of Individuals. DC Office of Tax; and Revenue. April 2021.

link file

@misc{DCOfficeofTaxandRevenue2021_D76EstateTaxInstructionsEstates,
  title = {D-76 Estate Tax Instructions for Estates of Individuals},
  author = {{DC Office of Tax and Revenue}},
  year = {2021},
  month = {apr},
  url = {https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/D-76_Booklet_042721_0.pdf},
  urldate = {2024-09-11},
  abstract = {Please use this booklet, the D-76 Estate Tax Instructions,for Estates of Individuals, in conjunction with the D-76 Estate Tax Computation Worksheets which contain the information pertinent to the computation of tax for estates for individuals who died on or after January 1, 2017. Estate Tax must be filed and paid electronically on the DC Taxpayer Portal.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {DCOfficeofTaxandRevenue2021_D76EstateTaxInstructionsEstates.pdf}
}

Ohio Estate Tax Outline (2001–2013). 2021.

link

@misc{2021_OhioEstateTaxOutline2001,
  title = {Ohio Estate Tax Outline (2001–2013)},
  author = {Unknown},
  year = {2021},
  url = {https://tax.ohio.gov/wps/portal/gov/tax/help-center/faqs/estate/estate},
  keywords = {Data Sources: Taxes on Wealth}
}

Vermont Estate Tax Exemptions (2000–2021). 2021.

link

@misc{2021_VermontEstateTaxExemptions2000,
  title = {Vermont Estate Tax Exemptions (2000–2021)},
  author = {Unknown},
  year = {2021},
  url = {https://tax.vermont.gov/individuals/estate-tax},
  keywords = {Data Sources: Taxes on Wealth}
}

Household Wealth Trends in the United States, 1962 to 2019: Median Wealth Rebounds... but Not Enough. Wolff, Edward N. National Bureau of Economic Research. January 2021.

link file doi

@techreport{Wolff2021,
  title = {Household Wealth Trends in the {{United States}}, 1962 to 2019: Median Wealth Rebounds... but Not Enough},
  author = {Wolff, Edward N.},
  year = {2021},
  month = {jan},
  number = {28383},
  institution = {National Bureau of Economic Research},
  doi = {10.3386/w28383},
  url = {https://doi.org/10.3386/w28383},
  abstract = {Median household wealth shot up by 21.2 percent in real terms between 2016 and 2019, as asset prices continued to rebound. However, 2007 still remains the watershed year, and median wealth was down 20.4 percent relative to 2007, though mean wealth more than fully recovered. There was a modest remission in wealth inequality, with the share of the top one percent down by 1.4 percentage points, that of the top 20 percent down by 1.0 percentage points, the Gini coefficient down by 0.008, and the mean wealth of the top one percent also down by 1.9 percent. The homeownership rate finally rebounded a bit, by 1.2 percentage points, to 64.9 percent. The stock ownership rate advanced by 0.4 percentage points to 49.6 percent, though still down from its 2001 peak. Though the mean debt of the middle class rose by 10.7 percent in real terms, the debt-income and debt-net worth ratios remained largely unchanged. The black-white gap in mean net worth remained unchanged, as did the Hispanic-white wealth gap. The wealth of households under age 35 continued to deteriorate in both absolute and relative terms between 2016 and 2019.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {Working {{Paper}}},
  url_file = {Wolff2021.pdf}
}

Worldwide Estate and Inheritance Tax Guide 2021. Ernst & Young. July 2021.

link file

@misc{ErnstYoung2021_WorldwideEstateInheritanceTaxGuide,
  title = {Worldwide Estate and Inheritance Tax Guide 2021},
  author = {{Ernst \& Young}},
  year = {2021},
  month = {jul},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/tax-pdfs/weitg-book-07july2021.pdf},
  urldate = {2023-10-17},
  abstract = {The Worldwide Estate and Inheritance Tax Guide 2021 (WEITG) is published by the EY Private Client Services network, which comprises professionals from EY member firms. The 2021 edition summarizes the gift, estate and inheritance tax systems and describes wealth transfer planning considerations in 44 jurisdictions and territories. It is relevant to the owners of family businesses and private companies, managers of private capital enterprises, executives of multinational companies and other entrepreneurial and internationally mobile high-net-worth individuals. The content is based on information current as of February 2021, unless otherwise indicated in the text of the chapter.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2021_WorldwideEstateInheritanceTaxGuide.pdf}
}

Worldwide Personal Tax and Immigration Guide 2020–21. Ernst & Young. January 2021.

link file

@misc{ErnstYoung2021_WorldwidePersonalTaxImmigrationGuide,
  title = {Worldwide Personal Tax and Immigration Guide 2020--21},
  author = {{Ernst \& Young}},
  year = {2021},
  month = {jan},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/tax-guides/2021/ey-worldwide-personal-tax-and-immigration-guide-4-february-2021.pdf},
  urldate = {2022-08-10},
  abstract = {Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2021_WorldwidePersonalTaxImmigrationGuide.pdf}
}

2020 (36)

link 2019 working paper dfas file published version

@unpublished{Battyetal2022wp,
  title = {The {{Distributional Financial Accounts}} of the {{United States}}},
  author = {Batty, Michael and Bricker, Jesse and Briggs, Joseph and Friedman, Sarah and Nemschoff, Danielle and Nielsen, Eric and Sommer, Kamila and Volz, Alice Henriques},
  year = {2020},
  month = {dec},
  url = {https://bibbase.org/network/publication/batty-bricker-briggs-friedman-nemschoff-nielsen-sommer-volz-thedistributionalfinancialaccountsoftheunitedstates-2020},
  abstract = {This paper describes the construction of the Distributional Financial Accounts (DFA), a dataset containing quarterly estimates of the distribution of US household wealth since 1989. The DFA builds on two existing Federal Reserve Board statistical products---quarterly aggregate measures of household wealth from the Financial Accounts of the United States, and triennial wealth distribution measures from the Survey of Consumer Finances---to incorporate distributional information into a national accounting framework. The DFA complements other sources by generating distributional statistics that are consistent with macro aggregates by providing quarterly data on a timely basis, and by constructing wealth distributions across demographic characteristics. We encourage policymakers, researchers, and other interested parties to use the DFA to better understand issues related to the distribution of US household wealth.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Unpublished manuscript},
  collaborator = {Chetty, Raj and Friedman, John N. and Gornick, Janet C. and Johnson, Barry and Kennickell, Arthur},
  url_2019_working_paper = {https://bibbase.org/network/publication/batty-bricker-briggs-holmquist-mcintosh-moore-nielsen-reber-etal-introducingthedistributionalfinancialaccountsoftheunitedstates-2019},
  url_dfas = {https://bibbase.org/network/publication/boardofgovernorsofthefederalreservesystem-dfadistributionalfinancialaccounts-2023},
  url_file = {Battyetal2022wp.pdf},
  url_published_version = {https://bibbase.org/network/publication/batty-bricker-briggs-friedman-nemschoff-nielsen-sommer-volz-thedistributionalfinancialaccountsoftheunitedstates-2022}
}

IBFD - Individual Taxation - Benin - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2020.

link

@misc{IBFD2020BJ,
  title = {IBFD - Individual Taxation - Benin - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2020},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_bj_2020-06-30_s_5.&refresh=1770724686643%23gthb_bj_2020-06-30_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto a Las Sucesiones En México. Escalante Escalante, Johan Martín. Alegatos, 104(Enero - Abril 2020): 65–80. September 2020.

link file

@article{EscalanteEscalante2020,
  title = {Impuesto a Las Sucesiones En {{M{\'e}xico}}},
  author = {Escalante Escalante, Johan Mart{\'i}n},
  year = {2020},
  month = {sep},
  journal = {Alegatos},
  volume = {104},
  number = {Enero - Abril 2020},
  pages = {65--80},
  url = {https://alegatos.azc.uam.mx/index.php/ra/article/view/954},
  urldate = {2024-09-26},
  abstract = {This article describes the nature and purpose of the inheritance tax. In the first section the essential elements of the tax are presented; in the following outlines the benefits and criticisms of this type of contribution, and in the third section are recounted the reasons that justified the repeal of the Mexican tax system tax in 1961. It also describes the proposal that was recently presented to establish a new tax in Mexico. The purpose of this article is to contribute theoretical elements to the debate about the relevance of establishing a tax on inheritance in Mexico.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {EscalanteEscalante2020.pdf}
}

Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France: Appendix. Garbinti, Bertrand; Goupille-Lebret, Jonathan; and Piketty, Thomas. World Inequality Lab. March 2020.

link file parent paper

@techreport{Garbintietal2021app,
  title = {Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for {{France}}: Appendix},
  author = {Garbinti, Bertrand and {Goupille-Lebret}, Jonathan and Piketty, Thomas},
  year = {2020},
  month = {mar},
  number = {2020/05},
  institution = {World Inequality Lab},
  url = {https://wid.world/document/appendix-to-accounting-for-wealth-inequality-dynamics-methods-estimates-and-simulations-for-france-wid-world-working-paper-2020-05/},
  urldate = {2022-03-08},
  abstract = {Appendix to 2020 WID.world Working Paper Series (2020/05).},
  keywords = {Data Sources: Wealth Inequality},
  type = {{{WID}}.World {{Working Paper Series}}},
  url_file = {Garbintietal2021app.pdf},
  url_parent_paper = {https://bibbase.org/network/publication/garbinti-goupillelebret-piketty-accountingforwealthinequalitydynamicsmethodsestimatesandsimulationsforfrance-2021}
}

Online Appendix for: Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark. Jakobsen, Katrine; Jakobsen, Kristian; Kleven, Henrik; and Zucman, Gabriel. February 2020.

link parent paper doi

@misc{Jakobsenetal2020app,
  title = {Online Appendix for: Wealth Taxation and Wealth Accumulation: Theory and Evidence from {{Denmark}}},
  author = {Jakobsen, Katrine and Jakobsen, Kristian and Kleven, Henrik and Zucman, Gabriel},
  year = {2020},
  month = {feb},
  doi = {10.1093/qje/qjz032},
  url = {https://doi.org/10.1093/qje/qjz032},
  keywords = {Data Sources: Wealth Inequality},
  url_parent_paper = {https://bibbase.org/network/publication/jakobsen-jakobsen-kleven-zucman-wealthtaxationandwealthaccumulationtheoryandevidencefromdenmark-2020}
}

Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark. Jakobsen, Katrine; Jakobsen, Kristian; Kleven, Henrik; and Zucman, Gabriel. The Quarterly Journal of Economics, 135(1): 329–388. February 2020.

link online appendix replication data doi

@article{Jakobsenetal2020,
  title = {Wealth Taxation and Wealth Accumulation: Theory and Evidence from {{Denmark}}},
  author = {Jakobsen, Katrine and Jakobsen, Kristian and Kleven, Henrik and Zucman, Gabriel},
  year = {2020},
  month = {feb},
  journal = {The Quarterly Journal of Economics},
  volume = {135},
  number = {1},
  pages = {329--388},
  doi = {10.1093/qje/qjz032},
  url = {https://doi.org/10.1093/qje/qjz032},
  abstract = {Using administrative wealth records from Denmark, we study the effects of wealth taxes on wealth accumulation. Denmark used to impose one of the world's highest marginal tax rates on wealth, but this tax was greatly reduced starting in 1989 and later abolished. Due to the specific design of the wealth tax, the 1989 reform provides a compelling quasi-experiment for understanding behavioral responses among the wealthiest segments of the population. We find clear reduced-form effects of wealth taxes in the short and medium run, with larger effects on the very wealthy than on the moderately wealthy. We develop a simple life cycle model with utility of residual wealth (bequests) allowing us to interpret the evidence in terms of structural primitives. We calibrate the model to the quasi-experimental moments and simulate the model forward to estimate the long-run effect of wealth taxes on wealth accumulation. Our simulations show that the long-run elasticity of taxable wealth with respect to the net-of-tax return is sizable at the top of the distribution.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality,Wealth Taxation},
  url_online_appendix = {https://bibbase.org/network/publication/jakobsen-jakobsen-kleven-zucman-onlineappendixforwealthtaxationandwealthaccumulationtheoryandevidencefromdenmark-2020},
  url_replication_data = {https://bibbase.org/network/publication/jakobsen-jakobsen-kleven-zucman-replicationdataforwealthtaxationandwealthaccumulationtheoryandevidencefromdenmark-2019}
}

Income and Wealth Inequality in America, 1949-2016: Data Archive. Kuhn, Moritz; Schularick, Moritz; and Steins, Ulrike I. 2020.

link published paper working paper doi

@misc{Kuhnetal2020data,
  title = {Income and Wealth Inequality in {{America}}, 1949-2016: Data Archive},
  author = {Kuhn, Moritz and Schularick, Moritz and Steins, Ulrike I.},
  year = {2020},
  doi = {10.1086/708815},
  url = {https://doi.org/10.1086/708815},
  keywords = {Data Sources: Wealth Inequality},
  url_published_paper = {https://bibbase.org/network/publication/kuhn-schularick-steins-incomeandwealthinequalityinamerica19492016-2020},
  url_working_paper = {https://bibbase.org/network/publication/kuhn-schularick-steins-incomeandwealthinequalityinamerica19492016-2018}
}

Income and Wealth Inequality in America, 1949–2016. Kuhn, Moritz; Schularick, Moritz; and Steins, Ulrike I. Journal of Political Economy, 128(9): 3469–3519. July 2020.

link appendix data archive working paper doi

@article{Kuhnetal2020,
  title = {Income and Wealth Inequality in {{America}}, 1949--2016},
  author = {Kuhn, Moritz and Schularick, Moritz and Steins, Ulrike I.},
  year = {2020},
  month = {jul},
  journal = {Journal of Political Economy},
  volume = {128},
  number = {9},
  pages = {3469--3519},
  doi = {10.1086/708815},
  url = {https://doi.org/10.1086/708815},
  abstract = {This paper introduces a new long-run data set based on archival data from historical waves of the Survey of Consumer Finances. Studying the joint distribution of household income and wealth, we expose the central importance of portfolio composition and asset prices for wealth dynamics in postwar America. Asset prices shift the wealth distribution because of systematic differences in household portfolios along the wealth distribution. Middle-class portfolios are dominated by housing, while rich households predominantly own business equity. Differential changes in equity and house prices shaped wealth dynamics in postwar America and decoupled the income and wealth distribution over extended periods.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality},
  url_appendix = {https://bibbase.org/network/publication/kuhn-schularick-steins-appendixforonlinepublicationincomeandwealthinequalityinamerica19492016-2019},
  url_data_archive = {https://bibbase.org/network/publication/kuhn-schularick-steins-incomeandwealthinequalityinamerica19492016dataarchive-2020},
  url_working_paper = {https://bibbase.org/network/publication/kuhn-schularick-steins-incomeandwealthinequalityinamerica19492016-2018}
}

Capital and Ideology. PIketty, Thomas. The Belknap Press of Harvard University Press. 2020.

link

@book{Piketty2020,
  title = {Capital and Ideology},
  author = {PIketty, Thomas},
  year = {2020},
  publisher = {The Belknap Press of Harvard University Press},
  url = {http://piketty.pse.ens.fr/fr/ideology},
  urldate = {2022-03-16},
  keywords = {Data Sources: Taxes on Wealth,Cross-National Comparisons,Determinants of Wealth and Wealth Inequality,Estate Inheritance and Gift Taxes,Impacts of Wealth Inequality,Intergenerational Wealth,Wealth Taxation},
  address = {Cambridge, MA},
  isbn = {978-0-674-24507-5},
  translator = {Goldhammer, Arthur}
}

The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts. Saez, Emmanuel; and Zucman, Gabriel. Journal of Economic Perspectives, 34(4): 3–26. September 2020.

link data file working paper doi

@article{SaezZucman2020a,
  title = {The Rise of Income and Wealth Inequality in {{America}}: Evidence from Distributional Macroeconomic Accounts},
  author = {Saez, Emmanuel and Zucman, Gabriel},
  year = {2020},
  month = {sep},
  journal = {Journal of Economic Perspectives},
  volume = {34},
  number = {4},
  pages = {3--26},
  doi = {10.1257/JEP.34.4.3},
  url = {https://doi.org/10.1257/jep.34.4.3},
  abstract = {This paper studies inequality in America through the lens of distributional macroeconomic accounts---comprehensive distributions of the aggregate amount of income and wealth recorded in the official macroeconomic accounts of the United States. We use these distributional macroeconomic accounts to quantify the rise of income and wealth concentration since the late 1970s, the change in tax progressivity, and the direct redistributive effects of government intervention in the economy. Between 1978 and 2018, the share of pre-tax income earned by the top 1 percent rose from 10 percent to about 19 percent, and the share of wealth owned by the top 0.1 percent rose from 7 percent to about 18 percent. In 2018, the tax system was regressive at the top-end; the top 400 wealthiest Americans paid a lower average tax rate than the macroeconomic tax rate of 29 percent. We confront our methods and findings with those of other studies, pinpoint the areas where more research is needed, and describe how additional data collection could improve inequality measurement.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Methods of Estimation of Wealth Inequality},
  url_data_file = {https://bibbase.org/network/publication/saez-zucman-theriseofincomeandwealthinequalityinamericaevidencefromdistributionalmacroeconomicaccountsdatafile-2020},
  url_working_paper = {https://bibbase.org/network/publication/saez-zucman-theriseofincomeandwealthinequalityinamericaevidencefromdistributionalmacroeconomicaccountsworkingpaper-2020}
}

The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts: Data File. Saez, Emmanuel; and Zucman, Gabriel. 2020.

link file published paper working paper

@misc{SaezZucman2020adata,
  title = {The Rise of Income and Wealth Inequality in {{America}}: Evidence from Distributional Macroeconomic Accounts: Data File},
  author = {Saez, Emmanuel and Zucman, Gabriel},
  year = {2020},
  url = {https://gabriel-zucman.eu/},
  urldate = {2022-03-10},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {SaezZucman2020adata.xlsx},
  url_published_paper = {https://bibbase.org/network/publication/saez-zucman-theriseofincomeandwealthinequalityinamericaevidencefromdistributionalmacroeconomicaccounts-2020},
  url_working_paper = {https://bibbase.org/network/publication/saez-zucman-theriseofincomeandwealthinequalityinamericaevidencefromdistributionalmacroeconomicaccountsworkingpaper-2020}
}

The Rise of Income and Wealth Inequality in America: Evidence from Distributional Macroeconomic Accounts [Working Paper]. Saez, Emmanuel; and Zucman, Gabriel. National Bureau of Economic Research. October 2020.

link data file file published version doi

@techreport{SaezZucman2020awp,
  title = {The Rise of Income and Wealth Inequality in {{America}}: Evidence from Distributional Macroeconomic Accounts [Working Paper]},
  author = {Saez, Emmanuel and Zucman, Gabriel},
  year = {2020},
  month = {oct},
  number = {27922},
  institution = {National Bureau of Economic Research},
  doi = {10.3386/w27922},
  url = {https://doi.org/10.3386/w27922},
  abstract = {This paper studies inequality in America through the lens of distributional macroeconomic accounts---comprehensive distributions of the aggregate amount of income and wealth recorded in the official macroeconomic accounts of the United States. We use these distributional macroeconomic accounts to quantify the rise of income and wealth concentration since the late 1970s, the change in tax progressivity, and the direct redistributive effects of government intervention in the economy. Between 1978 and 2018, the share of pre-tax income earned by the top 1\% rose from 10\% to about 19\% and the share of wealth owned by the top 0.1\% rose from 7\% to about 18\%. In 2018, the tax system was regressive at the top end; the top 400 wealthiest Americans paid a lower average tax rate than the macroeconomic tax rate of 29\%. We confront our methods and findings with those of other studies, pinpoint the areas where more research is needed, and describe how additional data collection could improve inequality measurement.},
  keywords = {Data Sources: Wealth Inequality},
  type = {Working {{Paper}}},
  url_data_file = {https://bibbase.org/network/publication/saez-zucman-theriseofincomeandwealthinequalityinamericaevidencefromdistributionalmacroeconomicaccountsdatafile-2020},
  url_file = {SaezZucman2020awp.pdf},
  url_published_version = {https://bibbase.org/network/publication/saez-zucman-theriseofincomeandwealthinequalityinamericaevidencefromdistributionalmacroeconomicaccounts-2020}
}

Trends in US Income and Wealth Inequality: Revising after the Revisionists. Saez, Emmanuel; and Zucman, Gabriel. National Bureau of Economic Research. October 2020.

link data file file doi

@techreport{SaezZucman2020b,
  title = {Trends in {{US}} Income and Wealth Inequality: Revising after the Revisionists},
  author = {Saez, Emmanuel and Zucman, Gabriel},
  year = {2020},
  month = {oct},
  number = {27921},
  institution = {National Bureau of Economic Research},
  doi = {10.3386/w27921},
  url = {https://doi.org/10.3386/w27921},
  abstract = {Recent studies argue that US inequality has increased less than previously thought, in particular due to a more modest rise of wealth and capital income at the top (Smith et al., 2019; Smith, Zidar and Zwick, 2020; Auten and Splinter, 2019). We examine the claims made in these papers point by point, separating genuine improvements from arguments that do not appear to us well grounded empirically or conceptually. Taking stock of this body of work, and factoring in other improvements, we provide a comprehensive update of our estimates of US income and wealth inequality. Although some of the points raised by the revisionists are valuable, the core quantitative findings of this literature do not appear to be supported by the data. The low capital share of private business income estimated in Smith et al. (2019) is not consistent with the large capital stock of these businesses. In Smith, Zidar and Zwick (2020), the interest rate assigned to the wealthy is higher than in the datasets where both income and wealth can be observed, leading to downward biased top wealth shares; capitalizing equities using almost only dividends dramatically underestimates the wealth of billionaires relative to the Forbes 400. In Auten and Splinter (2019), business profits earned by the top 1\% but not taxable (due in particular to generous depreciation rules) are classified as tax evasion; tax evasion is then allocated to the bottom 99\% based on an erroneous reading of random audit data. Our revised series show a rise of inequality similar to Saez and Zucman (2016) and Piketty, Saez, and Zucman (2018) while allowing for a more granular depiction of the composition of wealth and income at the top.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {Working {{Paper}}},
  url_data_file = {https://bibbase.org/network/publication/saez-zucman-trendsinusincomeandwealthinequalityrevisingaftertherevisionistsdatafile-2020},
  url_file = {SaezZucman2020b.pdf}
}

Trends in US Income and Wealth Inequality: Revising after the Revisionists: Data File. Saez, Emmanuel; and Zucman, Gabriel. October 2020.

link file parent paper

@misc{SaezZucman2020bdata,
  title = {Trends in {{US}} Income and Wealth Inequality: Revising after the Revisionists: Data File},
  author = {Saez, Emmanuel and Zucman, Gabriel},
  year = {2020},
  month = {oct},
  url = {https://gabriel-zucman.eu/},
  urldate = {2022-03-10},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {SaezZucman2020bdata.xlsx},
  url_parent_paper = {https://bibbase.org/network/publication/saez-zucman-trendsinusincomeandwealthinequalityrevisingaftertherevisionists-2020}
}

The Basics of US Estate and UK Inheritance Tax. Scullion, Martin. February 2020.

link

@misc{Scullion2020,
  title = {The Basics of {{US}} Estate and {{UK}} Inheritance Tax},
  author = {Scullion, Martin},
  year = {2020},
  month = {feb},
  url = {https://www.buzzacott.co.uk/insights/the-basics-of-us-estate-and-uk-inheritance-tax},
  urldate = {2022-03-17},
  abstract = {We have put together a detailed insight to give you a summary of some of the basic UK Inheritance Tax and US Estate Tax rules, with basic planning for those individuals that fall under both regimes.},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Buzzacott}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. September 2020.

link file

@misc{InternalRevenueService2020_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2020},
  month = {sep},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2019},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2020_InstructionsForm706UnitedStates.pdf}
}

2020 Connecticut Estate and Gift Tax Return Instructions. Connecticut State Department of Revenue Services. June 2020.

link file

@misc{ConnecticutStateDepartmentofRevenueServices2020_2020ConnecticutEstateGiftTax,
  title = {2020 {{Connecticut}} Estate and Gift Tax Return Instructions},
  author = {{Connecticut State Department of Revenue Services}},
  year = {2020},
  month = {jun},
  url = {https://portal.ct.gov/-/media/drs/forms/2020/gift-tax/ct-706-709-booklet_0620.pdf},
  urldate = {2024-09-11},
  abstract = {The 2020 Connecticut estate and gift tax booklet should be used to report Connecticut taxable gifts made during calendar year 2020 and to compute the Connecticut estate tax on the estates of decedents dying during the calendar year 2020.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ConnecticutStateDepartmentofRevenueServices2020_2020ConnecticutEstateGiftTax.pdf}
}

Global Wealth Report 2020. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2020.

link file

@misc{Shorrocksetal2020,
  title = {Global Wealth Report 2020},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2020},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2023-04-25},
  abstract = {The COVID-19 pandemic has had a huge impact on regions all around the globe and affected people's lives in countless ways. How it has impacted wealth and the distribution of wealth is the subject of this special Credit Suisse Global Wealth Report 2020. Given the difficulties encountered in assembling our full dataset in these turbulent times, we have chosen to publish an interim edition of the Global Wealth Report for 2020. We will publish a full edition in the second quarter of 2021, providing further insights into the impact of the pandemic on global wealth. Whereas 2019 was a year of tremendous wealth creation -- total global wealth rose by USD 36.3 trillion during the year -- our experts estimate total household wealth dropped by USD 17.5 trillion between January and March. From March onward, stock markets have rebounded and house prices have soared, and the data available for Q2 2020 suggests that household wealth is roughly back to the level at the end of last year. Lower economic growth for some time and changes in corporate and consumer behavior will result not only in lost output, but also in redundant facilities as well as sectoral changes that may restrain household wealth accumulation for many years. Thus our authors believe that household wealth will, at best, recover slowly from the pandemic throughout 2021. Among major economies, only China is projected to see material gains in wealth over the period. Without the pandemic, our experts' best estimate of global wealth per adult would have risen from USD 77,309 at the start of the year to USD 78,376 at end-June. Instead, the pandemic has caused average wealth to drop to USD 76,984. The most adversely affected region was Latin America, where currency devaluations reinforced reductions in gross domestic product (GDP) to result in a 12.8\% decline in total wealth in US dollar terms. The pandemic eradicated the expected growth in North America and caused losses in every other region, except China and India. Among the major global economies, the United Kingdom has seen the most notable relative erosion of wealth. The worldwide impact on wealth distribution within countries has been remarkably small given the substantial pandemic-related GDP losses. Indeed, there is no firm evidence that the pandemic has systematically favored broad higher wealth groups over lower-wealth groups or vice versa. Although it is too early to fully assess the impact of the COVID-19 pandemic on global wealth distribution, it is notable that the latest data indicate that overall wealth inequality has declined in at least one key country -- the United States. Nevertheless, we are likely to see a differential impact on low-skilled labor, women, minorities and young workers that will require the attention of policymakers. Importantly, the worldwide distribution of wealth will change in response to the changing pattern of household wealth across countries and regions, with China very likely to be among the countries to benefit most. Wealth plays an essential role in household financial resilience and serves as a foundation for broader economic development, especially during times of crisis. We at Credit Suisse remain committed to delivering our financial expertise and experience to all of our clients and stakeholders. I hope readers find the insights of this edition of the Global Wealth Report to be of particular relevance in present times.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2020.pdf}
}

The COVID-19 pandemic has had a huge impact on regions all around the globe and affected people's lives in countless ways. How it has impacted wealth and the distribution of wealth is the subject of this special Credit Suisse Global Wealth Report 2020. Given the difficulties encountered in assembling our full dataset in these turbulent times, we have chosen to publish an interim edition of the Global Wealth Report for 2020. We will publish a full edition in the second quarter of 2021, providing further insights into the impact of the pandemic on global wealth. Whereas 2019 was a year of tremendous wealth creation – total global wealth rose by USD 36.3 trillion during the year – our experts estimate total household wealth dropped by USD 17.5 trillion between January and March. From March onward, stock markets have rebounded and house prices have soared, and the data available for Q2 2020 suggests that household wealth is roughly back to the level at the end of last year. Lower economic growth for some time and changes in corporate and consumer behavior will result not only in lost output, but also in redundant facilities as well as sectoral changes that may restrain household wealth accumulation for many years. Thus our authors believe that household wealth will, at best, recover slowly from the pandemic throughout 2021. Among major economies, only China is projected to see material gains in wealth over the period. Without the pandemic, our experts' best estimate of global wealth per adult would have risen from USD 77,309 at the start of the year to USD 78,376 at end-June. Instead, the pandemic has caused average wealth to drop to USD 76,984. The most adversely affected region was Latin America, where currency devaluations reinforced reductions in gross domestic product (GDP) to result in a 12.8% decline in total wealth in US dollar terms. The pandemic eradicated the expected growth in North America and caused losses in every other region, except China and India. Among the major global economies, the United Kingdom has seen the most notable relative erosion of wealth. The worldwide impact on wealth distribution within countries has been remarkably small given the substantial pandemic-related GDP losses. Indeed, there is no firm evidence that the pandemic has systematically favored broad higher wealth groups over lower-wealth groups or vice versa. Although it is too early to fully assess the impact of the COVID-19 pandemic on global wealth distribution, it is notable that the latest data indicate that overall wealth inequality has declined in at least one key country – the United States. Nevertheless, we are likely to see a differential impact on low-skilled labor, women, minorities and young workers that will require the attention of policymakers. Importantly, the worldwide distribution of wealth will change in response to the changing pattern of household wealth across countries and regions, with China very likely to be among the countries to benefit most. Wealth plays an essential role in household financial resilience and serves as a foundation for broader economic development, especially during times of crisis. We at Credit Suisse remain committed to delivering our financial expertise and experience to all of our clients and stakeholders. I hope readers find the insights of this edition of the Global Wealth Report to be of particular relevance in present times.

Top Wealth in America: New Estimates and Implications for Taxing the Rich. Smith, Matthew; Zidar, Owen; and Zwick, Eric. April 2020.

link file published version

@unpublished{Smithetal2020,
  title = {Top Wealth in {{America}}: New Estimates and Implications for Taxing the Rich},
  author = {Smith, Matthew and Zidar, Owen and Zwick, Eric},
  year = {2020},
  month = {apr},
  url = {http://ericzwick.com/},
  abstract = {This paper uses administrative tax data to estimate top wealth in the United States. We build on the capitalization approach in Saez and Zucman (2016) while accounting for heterogeneity within asset classes when mapping income flows to wealth. Our approach reduces bias in wealth estimates because wealth and rates of return are correlated. We find that the top 0.1\% share of wealth increased from 7\% to 14\% from 1978 to 2016. While this rise is half as large as prior estimates, wealth is very concentrated: the top 1\% holds nearly as much wealth as the bottom 90\%. However, the "P90-99" class holds more wealth than either group after accounting for heterogeneity. Private business and public equity wealth are the primary sources of wealth at the top, and pension and housing wealth account for almost all wealth of the bottom 90\%. Our approach substantially reduces estimates of mechanical wealth tax revenue and top capital income in distributional national accounts, which depend on well-measured estimates of top wealth. From 1980 to 2014, capital income accounts for 2.4 out of 8.1 percentage points of the rise of the top 1\% income share.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality,Wealth Taxation},
  note = {Unpublished manuscript},
  url_file = {Smithetal2020.pdf},
  url_published_version = {https://bibbase.org/network/publication/smith-zidar-zwick-topwealthinamericanewestimatesunderheterogeneousreturns-2023}
}

D-76 Estate Tax Instructions for Estates of Individuals. DC Office of Tax; and Revenue. November 2020.

link file

@misc{DCOfficeofTaxandRevenue2020_D76EstateTaxInstructionsEstates,
  title = {D-76 Estate Tax Instructions for Estates of Individuals},
  author = {{DC Office of Tax and Revenue}},
  year = {2020},
  month = {nov},
  url = {https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2020%20D-76%20Booklet_111320.pdf},
  urldate = {2024-09-11},
  abstract = {Please use this booklet, the D-76 Estate Tax instructions,for Estates of Individuals, in conjunction with the D-76 Estate Tax Computation Worksheets which contain the information pertinent to the computation of tax for estates for individuals who died on or after January 1, 2002. This fee must be filed and paid electronically on the DC Taxpayer Portal.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {DCOfficeofTaxandRevenue2020_D76EstateTaxInstructionsEstates.pdf}
}

Instructions for Form M-6: Hawaii Estate Tax Return. State of Hawaii Department of Taxation. 2020.

link file

@misc{StateofHawaiiDepartmentofTaxation2020_InstructionsFormM6HawaiiEstate,
  title = {Instructions for {{Form M-6}}: {{Hawaii}} Estate Tax Return},
  author = {{State of Hawaii Department of Taxation}},
  year = {2020},
  url = {https://tax.hawaii.gov/forms/a1_1alpha_prioryrs/},
  urldate = {2024-09-23},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {StateofHawaiiDepartmentofTaxation2020_InstructionsFormM6HawaiiEstate.pdf}
}

Maine Estate Tax Law (2002–2012). 2020.

link

@misc{2020_MaineEstateTaxLaw2002,
  title = {Maine Estate Tax Law (2002–2012)},
  author = {Unknown},
  year = {2020},
  url = {http://www.mainelegislature.org/legis/statutes/36/title36sec4063.html},
  keywords = {Data Sources: Taxes on Wealth}
}

Maine Estate Tax Outline. 2020.

link

@misc{2020_MaineEstateTaxOutline,
  title = {Maine Estate Tax Outline},
  author = {Unknown},
  year = {2020},
  url = {https://www.maine.gov/revenue/taxes/income-estate-tax/estate-tax-706me},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Form MET-1 (2020). 2020.

link

@misc{2020_MarylandEstateTaxFormMET1,
  title = {Maryland Estate Tax Form MET-1 (2020)},
  author = {Unknown},
  year = {2020},
  url = {https://www.marylandtaxes.gov/individual/fiduciary/2020_Estate_and_Fiduciary_Forms.php},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Outline. 2020.

link

@misc{2020_MarylandEstateTaxOutline,
  title = {Maryland Estate Tax Outline},
  author = {Unknown},
  year = {2020},
  url = {https://www.marylandtaxes.gov/individual/estate-inheritance/estate-inheritance-filling.php},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Outline Calc. 2020.

link

@misc{2020_MarylandEstateTaxOutlineCalc,
  title = {Maryland Estate Tax Outline Calc},
  author = {Unknown},
  year = {2020},
  url = {https://www.marylandtaxes.gov/individual/estate-inheritance/eif-faq.php},
  keywords = {Data Sources: Taxes on Wealth}
}

Minnesota Estate Tax Rates. 2020.

link

@misc{2020_MinnesotaEstateTaxRates,
  title = {Minnesota Estate Tax Rates},
  author = {Unknown},
  year = {2020},
  url = {https://www.revenue.state.mn.us/estate-tax-rates},
  keywords = {Data Sources: Taxes on Wealth}
}

Minnesota Estate Tax Requirements. 2020.

link

@misc{2020_MinnesotaEstateTaxRequirements,
  title = {Minnesota Estate Tax Requirements},
  author = {Unknown},
  year = {2020},
  url = {https://www.revenue.state.mn.us/estate-tax-filing-requirement},
  keywords = {Data Sources: Taxes on Wealth}
}

New Jersey Estate Tax Outline. 2020.

link

@misc{2020_NewJerseyEstateTaxOutline,
  title = {New Jersey Estate Tax Outline},
  author = {Unknown},
  year = {2020},
  url = {https://www.state.nj.us/treasury/taxation/inheritance-estate/tax-rates.shtml},
  keywords = {Data Sources: Taxes on Wealth}
}

New Jersey Estate Tax Worksheet. 2020.

link

@misc{2020_NewJerseyEstateTaxWorksheet,
  title = {New Jersey Estate Tax Worksheet},
  author = {Unknown},
  year = {2020},
  url = {https://www.state.nj.us/treasury/taxation/inheritance-estate/inheritance.shtml},
  keywords = {Data Sources: Taxes on Wealth}
}

New York Estate Tax Outline. 2020.

link

@misc{2020_NewYorkEstateTaxOutline,
  title = {New York Estate Tax Outline},
  author = {Unknown},
  year = {2020},
  url = {https://www.tax.ny.gov/pit/estate/etidx.htm},
  keywords = {Data Sources: Taxes on Wealth}
}

New York Estate Tax Outline (2000–2014). 2020.

link

@misc{2020_NewYorkEstateTaxOutlinea,
  title = {New York Estate Tax Outline (2000–2014)},
  author = {Unknown},
  year = {2020},
  url = {https://www.tax.ny.gov/pit/estate/etidx_before.htm},
  keywords = {Data Sources: Taxes on Wealth}
}

Vermont Estate Tax Form E-191 (2016 onwards). 2020.

link

@misc{2020_VermontEstateTaxFormE191,
  title = {Vermont Estate Tax Form E-191 (2016 onwards)},
  author = {Unknown},
  year = {2020},
  url = {https://tax.vermont.gov},
  keywords = {Data Sources: Taxes on Wealth}
}

Wealth Inequality and Financial Inclusion: Evidence from South African Tax and Survey Records. von Fintel, Dieter; and Orthofer, Anna. Economic Modelling, 91: 568–578. September 2020.

link online supplementary materials doi

@article{vonFintelOrthofer2020,
  title = {Wealth Inequality and Financial Inclusion: Evidence from {{South African}} Tax and Survey Records},
  author = {{von Fintel}, Dieter and Orthofer, Anna},
  year = {2020},
  month = {sep},
  journal = {Economic Modelling},
  volume = {91},
  pages = {568--578},
  doi = {10.1016/j.econmod.2020.02.001},
  url = {https://doi.org/10.1016/j.econmod.2020.02.001},
  abstract = {Theoretical models show that financial inclusion reduces wealth inequality. Existing empirical models are restricted to estimates using income inequality because of a lack of cross country wealth inequality data. We used 2010-11 and 2014-5 waves of the National Income Dynamics Study combined with South African tax records to estimate wealth and income inequality. Using Re-centered Influence Function regressions on the micro-level records, we confirmed the negative cross-country relationship between financial inclusion and income inequality. Wealth inequality is different. Financial inclusion improved wealth shares of only the middle class. Because of predatory lending, expansion of credit reduced the wealth share of the poor. Improved savings by the middle class, providing better oversight over financial services targeted at the poor and removing impediments to the small business sector are pre-conditions for financial inclusion to reduce wealth inequality.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_online_supplementary_materials = {https://bibbase.org/network/publication/vonfintel-orthofer-wealthinequalityandfinancialinclusionevidencefromsouthafricantaxandsurveyrecordsonlinesupplementarymaterials-2020}
}

Wealth Inequality and Financial Inclusion: Evidence from South African Tax and Survey Records: Online Supplementary Materials. von Fintel, Dieter; and Orthofer, Anna. July 2020.

link parent paper

@misc{vonFintelOrthofer2020app,
  title = {Wealth Inequality and Financial Inclusion: Evidence from {{South African}} Tax and Survey Records: Online Supplementary Materials},
  author = {{von Fintel}, Dieter and Orthofer, Anna},
  year = {2020},
  month = {jul},
  url = {https://doi.org/10.1016/j.econmod.2020.02.001},
  keywords = {Data Sources: Wealth Inequality},
  url_parent_paper = {https://bibbase.org/network/publication/vonfintel-orthofer-wealthinequalityandfinancialinclusionevidencefromsouthafricantaxandsurveyrecords-2020}
}

Worldwide Estate and Inheritance Tax Guide 2020. Ernst & Young. 2020.

link file

@misc{ErnstYoung2020_WorldwideEstateInheritanceTaxGuide,
  title = {Worldwide Estate and Inheritance Tax Guide 2020},
  author = {{Ernst \& Young}},
  year = {2020},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/ey-world-estate-and-inheritance-tax-guide.pdf},
  urldate = {2022-08-10},
  abstract = {The Worldwide Estate and Inheritance Tax Guide 2020 (WEITG) is published by the EY Private Client Services network, which comprises professionals from EY member firms. The 2020 edition summarizes the gift, estate and inheritance tax systems and describes wealth transfer planning considerations in 42 jurisdictions and territories. It is relevant to the owners of family businesses and private companies, managers of private capital enterprises, executives of multinational companies and other entrepreneurial and internationally mobile high-net-worth individuals. The content is based on information current as of January 2020, unless otherwise indicated in the text of the chapter. Please refer to the relevant EY Tax Trackers for information on any COVID-19-related tax regulatory changes that may have been implemented since then, and/ or contact your local EY member firm to obtain updated information.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2020_WorldwideEstateInheritanceTaxGuide.pdf}
}

2019 (27)

Introducing the Distributional Financial Accounts of the United States. Batty, Michael; Bricker, Jesse; Briggs, Joseph; Holmquist, Elizabeth; McIntosh, Susan; Moore, Kevin; Nielsen, Eric; et al. Board of Governors of the Federal Reserve System. March 2019.

link 2020 working paper dfas file published version doi

@techreport{Battyetal2019,
  title = {Introducing the {{Distributional Financial Accounts}} of the {{United States}}},
  author = {Batty, Michael and Bricker, Jesse and Briggs, Joseph and Holmquist, Elizabeth and McIntosh, Susan and Moore, Kevin and Nielsen, Eric and Reber, Sarah and Shatto, Molly and Sommer, Kamila and Sweeney, Tom and Volz, Alice Henriques},
  year = {2019},
  month = {mar},
  number = {2019-017},
  institution = {Board of Governors of the Federal Reserve System},
  doi = {10.17016/feds.2019.017},
  url = {https://doi.org/10.17016/feds.2019.017},
  abstract = {This paper describes the construction of the Distributional Financial Accounts (DFAs), a new dataset containing quarterly estimates of the distribution of U.S. household wealth since 1989, and provides the first look at the resulting data. The DFAs build on two existing Federal Reserve Board statistical products-quarterly aggregate measures of household wealth from the Financial Accounts of the United States and triennial wealth distribution measures from the Survey of Consumer Finances-to incorporate distributional information into a national accounting framework. The DFAs complement other existing sources of data on the wealth distribution by using a more comprehensive measure of household wealth and by providing quarterly data on a timely basis. We encourage policymakers, researchers, and other interested parties to use the DFAs to help understand issues related to the distribution of U.S. household wealth.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {Finance and {{Economics Discussion Series}}},
  url_2020_working_paper = {https://bibbase.org/network/publication/batty-bricker-briggs-friedman-nemschoff-nielsen-sommer-volz-thedistributionalfinancialaccountsoftheunitedstates-2020},
  url_dfas = {https://bibbase.org/network/publication/boardofgovernorsofthefederalreservesystem-dfadistributionalfinancialaccounts-2023},
  url_file = {Battyetal2019.pdf},
  url_published_version = {https://bibbase.org/network/publication/batty-bricker-briggs-friedman-nemschoff-nielsen-sommer-volz-thedistributionalfinancialaccountsoftheunitedstates-2022}
}

Codebook – Tax Introduction Dataset (TID). Genschel, Philipp; and Seelkopf, Laura. May 2019.

link database file seelkopf et al 2021

@misc{GenschelSeelkopf2019a,
  title = {Codebook -- {{Tax Introduction Dataset}} ({{TID}})},
  author = {Genschel, Philipp and Seelkopf, Laura},
  year = {2019},
  month = {may},
  url = {http://tid.seelkopf.eu/tidData.php},
  urldate = {2022-03-17},
  keywords = {Data Sources: Taxes on Wealth},
  url_database = {tex.url\_tax\_introduction\_database: https://bibbase.org/network/publication/genschel-seelkopf-taxintroductiondatabase-2019},
  url_file = {GenschelSeelkopf2019a.pdf},
  url_seelkopf_et_al_2021 = {https://bibbase.org/network/publication/seelkopf-bubek-eihmanis-ganderson-limberg-mnaili-zuluaga-genschel-theriseofmoderntaxationanewcomprehensivedatasetoftaxintroductionsworldwide-2021}
}

Replication Data for: 'Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark'. Jakobsen, Katrine; Jakobsen, Kristian; Kleven, Henrik; and Zucman, Gabriel. October 2019.

link file parent paper doi

@misc{Jakobsenetal2020data,
  title = {Replication Data for: 'Wealth Taxation and Wealth Accumulation: Theory and Evidence from {{Denmark}}'},
  author = {Jakobsen, Katrine and Jakobsen, Kristian and Kleven, Henrik and Zucman, Gabriel},
  year = {2019},
  month = {oct},
  doi = {10.7910/DVN/PFQU4R},
  url = {https://doi.org/10.7910/DVN/PFQU4R},
  keywords = {Data Sources: Wealth Inequality},
  note = {Harvard Dataverse},
  url_file = {Jakobsenetal2020data.zip},
  url_parent_paper = {https://bibbase.org/network/publication/jakobsen-jakobsen-kleven-zucman-wealthtaxationandwealthaccumulationtheoryandevidencefromdenmark-2020}
}

Dimensions of Inequality in Japan: Distributions of Earnings, Income and Wealth between 1984 and 2014. Kitao, Sagiri; and Yamada, Tomoaki. Centre for Applied Macroeconomic Analysis. June 2019.

link file

@techreport{KitaoYamada2019,
  title = {Dimensions of Inequality in {{Japan}}: Distributions of Earnings, Income and Wealth between 1984 and 2014},
  author = {Kitao, Sagiri and Yamada, Tomoaki},
  year = {2019},
  month = {jun},
  number = {36/2019},
  institution = {Centre for Applied Macroeconomic Analysis},
  url = {https://cama.crawford.anu.edu.au/publication/cama-working-paper-series/14348/dimensions-inequality-japan-distributions-earnings},
  abstract = {Inequality has become a central policy issue across the world. We study trends of inequality in earnings, income and wealth across households in Japan, using the National Survey of Family Income and Expenditure (NSFIE) from 1984 to 2014. We focus on the transition of inequality unconditionally and conditionally across various dimensions of household heterogeneity such as age, cohort, employment and marital status of household heads, sources of income, family size, etc. Inequality in earnings, income and wealth all increased during the last three decades. Changes in earnings and income inequality were mostly driven by demographic shift in the population towards the elderly, who tend to have higher inequality. Wealth inequality rose not only in the aggregate but also among the young, and this is due to a major increase in the fraction of households who own zero or very low wealth across all age groups. Critical factors in understanding inequality trends in Japan that we identified are aging demographics, changes in typical household structure, and macroeconomic trends of the past decades including the financial bubble period and a decades-long slow-down thereafter.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {{{CAMA Working Paper}}},
  url_file = {KitaoYamada2019.pdf}
}

Appendix for Online Publication: Income and Wealth Inequality in America, 1949-2016. Kuhn, Moritz; Schularick, Moritz; and Steins, Ulrike I. December 2019.

link published paper working paper doi

@misc{Kuhnetal2020app,
  title = {Appendix for Online Publication: Income and Wealth Inequality in {{America}}, 1949-2016},
  author = {Kuhn, Moritz and Schularick, Moritz and Steins, Ulrike I.},
  year = {2019},
  month = {dec},
  doi = {10.1086/708815},
  url = {https://doi.org/10.1086/708815},
  abstract = {This appendix accompanies the paper Income and Wealth Inequality in America, 1949-2016. Section A provides further details on the SCF+ data and its construction. We also explain how we implement the approaches for demographic adjustment and how we identify hand-to-mouth households in the data. Section B discusses the coverage of the SCF+ at the top of the income and wealth distribution. Section C discusses evidence on mobility between wealth groups based on Panel Study of Income Dynamics (PSID) data. Section D provides sensitivity tests for Gini coefficients excluding negative wealth or income observations and for imputing rental income from owner-occupied housing. Section E provides additional results on Gini coefficients for different asset classes, a decomposition of house price exposure for different wealth groups over time, and presents time series for income and wealth shares, Gini coefficients for income and wealth, and for the portfolio composition along the wealth distribution.},
  keywords = {Data Sources: Wealth Inequality},
  url_published_paper = {https://bibbase.org/network/publication/kuhn-schularick-steins-incomeandwealthinequalityinamerica19492016-2020},
  url_working_paper = {https://bibbase.org/network/publication/kuhn-schularick-steins-incomeandwealthinequalityinamerica19492016-2018}
}

Capital Accumulation, Private Property, and Rising Inequality in China, 1978–2015. Piketty, Thomas; Yang, Li; and Zucman, Gabriel. American Economic Review, 109(7): 2469–2496. July 2019.

link data files online appendix doi

@article{Pikettyetal2019,
  title = {Capital Accumulation, Private Property, and Rising Inequality in {{China}}, 1978--2015},
  author = {Piketty, Thomas and Yang, Li and Zucman, Gabriel},
  year = {2019},
  month = {jul},
  journal = {American Economic Review},
  volume = {109},
  number = {7},
  pages = {2469--2496},
  doi = {10.1257/aer.20170973},
  url = {https://doi.org/10.1257/aer.20170973},
  abstract = {We combine national accounts, surveys, and new tax data to study the accumulation and distribution of income and wealth in China from 1978 to 2015. The national wealth-income ratio increased from 350 percent in 1978 to 700 percent in 2015, while the share of public property in national wealth declined from 70 percent to 30 percent. We provide sharp upward revision of official inequality estimates. The top 10 percent income share rose from 27 percent to 41 percent between 1978 and 2015; the bottom 50 percent share dropped from 27 percent to 15 percent. China's inequality levels used to be close to Nordic countries and are now approaching US levels.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Impacts of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality,Wealth Taxation},
  url_data_files = {https://bibbase.org/network/publication/piketty-yang-zucman-capitalaccumulationprivatepropertyandrisinginequalityinchina19782015datafiles-2018},
  url_online_appendix = {https://bibbase.org/network/publication/piketty-yang-zucman-capitalaccumulationprivatepropertyandrisinginequalityinchina19782015onlineappendix-2018}
}

Progressive Wealth Taxation. Saez, Emmanuel; and Zucman, Gabriel. Brookings Paper on Economic Activity, Fall: 437–533. 2019.

link data file doi

@article{SaezZucman2019,
  title = {Progressive Wealth Taxation},
  author = {Saez, Emmanuel and Zucman, Gabriel},
  year = {2019},
  journal = {Brookings Paper on Economic Activity},
  volume = {Fall},
  pages = {437--533},
  doi = {10.1353/eca.2019.0017},
  url = {https://doi.org/10.1353/eca.2019.0017},
  abstract = {This paper discusses the progressive taxation of household wealth. We first discuss what wealth is, how it is distributed, and how much revenue a progressive wealth tax could generate in the United States. We try to reconcile discrepancies across wealth data sources. Second, we discuss the role a wealth tax can play to increase the overall progressivity of the U.S. tax system. Third, we discuss the empirical evidence on wealth tax avoidance and evasion as well as tax enforcement policies. We summarize the key elements needed to make a U.S. wealth tax work in light of the experience of other countries. Fourth, we discuss the real economic effects of wealth taxation on inequality, the capital stock, and economic activity. Fifth, we present a simple tractable model of the taxation of billionaires' wealth that can be applied to the Forbes list of the four hundred richest Americans since 1982 to illustrate the long-run effects of concrete wealth tax proposals on top fortunes.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality,Wealth Taxation},
  url_data_file = {https://bibbase.org/network/publication/saez-zucman-progressivewealthtaxationdatafile-2019}
}

Progressive Wealth Taxation: Data File. Saez, Emmanuel; and Zucman, Gabriel. 2019.

link file parent paper

@misc{SaezZucman2019data,
  title = {Progressive Wealth Taxation: Data File},
  author = {Saez, Emmanuel and Zucman, Gabriel},
  year = {2019},
  url = {https://gabriel-zucman.eu/},
  urldate = {2022-03-10},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {SaezZucman2019data.xlsx},
  url_parent_paper = {https://bibbase.org/network/publication/saez-zucman-progressivewealthtaxation-2019}
}

Top Incomes, Income and Wealth Inequality in the Netherlands: The First 100 Years 1914–2014 – What's Next? Salverda, Wiemer. World Inequality Database. May 2019.

link data file file

@techreport{Salverda2019,
  title = {Top Incomes, Income and Wealth Inequality in the {{Netherlands}}: The First 100 Years 1914--2014 -- What's Next?},
  author = {Salverda, Wiemer},
  year = {2019},
  month = {may},
  number = {2019/02},
  institution = {World Inequality Database},
  url = {https://wid.world/document/top-incomes-income-and-wealth-inequality-in-the-netherlands-the-first-100-years-1914-2014-whats-next-wid-world-wp-2-2019/},
  urldate = {2024-05-30},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {{{WID}}.World {{Working Paper}}},
  url_data_file = {https://bibbase.org/network/publication/salverda-topincomesincomeandwealthinequalityinthenetherlandsthefirst100years19142014whatsnextdatafile-2019},
  url_file = {Salverda2019.pdf}
}

Top Incomes, Income and Wealth Inequality in the Netherlands: The First 100 Years 1914–2014 – What's next? Data File. Salverda, Wiemer. 2019.

link file parent paper

@misc{Salverda2019data,
  title = {Top Incomes, Income and Wealth Inequality in the {{Netherlands}}: The First 100 Years 1914--2014 -- What's next? Data File},
  author = {Salverda, Wiemer},
  year = {2019},
  url = {https://bibbase.org/network/publication/salverda-topincomesincomeandwealthinequalityinthenetherlandsthefirst100years19142014whatsnextdatafile-2019},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Salverda2019data.xlsx},
  url_parent_paper = {https://bibbase.org/network/publication/salverda-topincomesincomeandwealthinequalityinthenetherlandsthefirst100years19142014whatsnext-2019}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. August 2019.

link file

@misc{InternalRevenueService2019_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2019},
  month = {aug},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2018},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2019_InstructionsForm706UnitedStates.pdf}
}

2019 Connecticut Estate and Gift Tax Return Instructions. Connecticut State Department of Revenue Services. June 2019.

link file

@misc{ConnecticutStateDepartmentofRevenueServices2019_2019ConnecticutEstateGiftTax,
  title = {2019 {{Connecticut}} Estate and Gift Tax Return Instructions},
  author = {{Connecticut State Department of Revenue Services}},
  year = {2019},
  month = {jun},
  url = {https://portal.ct.gov/-/media/drs/forms/2019/gift-tax/ct-706-709-booklet_0619.pdf},
  urldate = {2024-09-11},
  abstract = {The 2019 Connecticut estate and gift tax booklet should be used to report Connecticut taxable gifts made during calendar year 2019 and to compute the Connecticut estate tax on the estates of decedents dying during the calendar year 2019.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ConnecticutStateDepartmentofRevenueServices2019_2019ConnecticutEstateGiftTax.pdf}
}

Global Wealth Databook 2019. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2019.

link file

@misc{Shorrocksetal2019,
  title = {Global Wealth Databook 2019},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2019},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {For the past ten years, the Credit Suisse Research Institute's Global wealth report has been the leading reference on global household wealth. It contains the most comprehensive and up-to-date findings on global wealth across the entire wealth spectrum -- from the very base of the ``wealth pyramid,'' covering 2.9 billion adults with wealth below USD 10,000, to those at the apex of the wealth pyramid, who comprise less than 1\% of the adult population, but own 44\% of household wealth. During the 12 months to mid-2019, aggregate global wealth rose by USD 9.1 trillion (2.6\%) to a combined total of USD 361 trillion. Wealth per adult grew by a modest 1.2\%, although global average wealth achieved yet another record high of USD 70,850 per adult. While the Global wealth report highlights the main features of global wealth holdings in recent years, the Credit Suisse Research Institute's Global wealth databook provides a great deal more detail. It presents a considerable quantity of additional data on the level and distribution of household wealth across countries, as well as describing the data sources used in the project and the methodology used to obtain the published results. This level of detail sets it apart from other reports in this field. Research for the Global wealth report and Global wealth databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic, assisted by Dr. Rodrigo Lluberas. The Credit Suisse Research Institute is Credit Suisse's in-house think tank. The Institute was established in the aftermath of the 2008 financial crisis with the objective of studying long-term economic developments, which have -- or promise to have -- a global impact within and beyond the financial services industry. The Global wealth databook provides estimates for the level and distribution of wealth for over 200 countries for the period 2000 to mid-2019. It covers the pattern and trend of household wealth at both the regional and country levels. To mark its tenth anniversary, this year's report examines in more detail the underlying factors which help explain the evolution of wealth levels and wealth distribution. Particular attention is paid to the growing importance of China and other emerging economies, especially in the period since the global financial crisis when they became the dominant contributor to global wealth creation.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2019.pdf}
}

For the past ten years, the Credit Suisse Research Institute's Global wealth report has been the leading reference on global household wealth. It contains the most comprehensive and up-to-date findings on global wealth across the entire wealth spectrum – from the very base of the "wealth pyramid," covering 2.9 billion adults with wealth below USD 10,000, to those at the apex of the wealth pyramid, who comprise less than 1% of the adult population, but own 44% of household wealth. During the 12 months to mid-2019, aggregate global wealth rose by USD 9.1 trillion (2.6%) to a combined total of USD 361 trillion. Wealth per adult grew by a modest 1.2%, although global average wealth achieved yet another record high of USD 70,850 per adult. While the Global wealth report highlights the main features of global wealth holdings in recent years, the Credit Suisse Research Institute's Global wealth databook provides a great deal more detail. It presents a considerable quantity of additional data on the level and distribution of household wealth across countries, as well as describing the data sources used in the project and the methodology used to obtain the published results. This level of detail sets it apart from other reports in this field. Research for the Global wealth report and Global wealth databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic, assisted by Dr. Rodrigo Lluberas. The Credit Suisse Research Institute is Credit Suisse's in-house think tank. The Institute was established in the aftermath of the 2008 financial crisis with the objective of studying long-term economic developments, which have – or promise to have – a global impact within and beyond the financial services industry. The Global wealth databook provides estimates for the level and distribution of wealth for over 200 countries for the period 2000 to mid-2019. It covers the pattern and trend of household wealth at both the regional and country levels. To mark its tenth anniversary, this year's report examines in more detail the underlying factors which help explain the evolution of wealth levels and wealth distribution. Particular attention is paid to the growing importance of China and other emerging economies, especially in the period since the global financial crisis when they became the dominant contributor to global wealth creation.

Global Wealth Report 2019. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2019.

link file

@misc{Shorrocksetal2019a,
  title = {Global Wealth Report 2019},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2019},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {Ten years ago, the Credit Suisse Research Institute launched the first Global wealth report providing the most comprehensive and up-to date survey of household wealth. Since then the Global wealth report has become the standard reference point to monitor wealth growth across countries and the extent to which wealth inequalities are widening or narrowing. For the past decade, global wealth creation has centered around China and the United States. This year, the United States extended its unbroken spell of wealth gains, which began after the global financial crisis in 2008. The United States also accounts for 40\% of dollar millionaires worldwide and for 40\% of those in the top 1\% of global wealth distribution. Wealth in China started the century from a lower base, but grew at a much faster pace during the early years. It was one of the few countries to avoid the impact of the global financial crisis. China's progress has enabled it to replace Europe as the principal source of global wealth growth and to replace Japan as the country with the second-largest number of millionaires. More tellingly, China overtook the United States this year to become the country with most people in the top 10\% of global wealth distribution. The rest of the world has not stood still. Other emerging markets -- India in particular -- have made a steady contribution, which we expect to continue over the next five years. However, overall worldwide growth was modest in the 12 months up to mid-2019. Aggregate global wealth rose by USD 9.1 trillion to USD 360.6 trillion, representing a growth rate of 2.6\%. Wealth per adult grew by just 1.2\% to USD 70,850 per adult in mid-2019. The number of new millionaires was also relatively modest, up 1.1 million to 46.8 million. The United States added 675,000 newcomers, more than half of the global total. Japan and China each contributed more than 150,000, but Australia lost 124,000 millionaires following a fall in average wealth. To mark its tenth anniversary, this year's report examines in more detail the underlying factors for the evolution of wealth levels and wealth distribution. The growth records of countries can be quite different depending on whether wealth is measured in US dollars or domestic currencies, or in nominal or inflation-adjusted units. In the longer term, the most successful countries are those that succeed in raising wealth as a multiple of Gross Domestic Product (GDP) by addressing institutional and financial-sector deficiencies. This can result in a virtuous cycle in which higher wealth stimulates GDP growth, which in turn raises aggregate wealth. China, India and Vietnam provide examples of this virtuous cycle in action. Second, the report looks at the evolution of wealth inequality. The bottom half of wealth holders collectively accounted for less than 1\% of total global wealth in mid-2019, while the richest 10\% own 82\% of global wealth and the top 1\% alone own 45\%. Global inequality fell during the first part of this century when a narrowing of gaps between countries was reinforced by declining inequality within countries. While advances by emerging markets continued to narrow the gaps between countries, inequality within countries grew as economies recovered after the global financial crisis. As a result, the top 1\% of wealth holders increased their share of world wealth. This trend appears to have abated in 2016 and global inequality is now likely to edge downward in the immediate future. Given some of this year's intriguing findings, we hope you will find the Global wealth report 2019 a valuable source of information and wish you interesting reading.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2019a.pdf}
}

Ten years ago, the Credit Suisse Research Institute launched the first Global wealth report providing the most comprehensive and up-to date survey of household wealth. Since then the Global wealth report has become the standard reference point to monitor wealth growth across countries and the extent to which wealth inequalities are widening or narrowing. For the past decade, global wealth creation has centered around China and the United States. This year, the United States extended its unbroken spell of wealth gains, which began after the global financial crisis in 2008. The United States also accounts for 40% of dollar millionaires worldwide and for 40% of those in the top 1% of global wealth distribution. Wealth in China started the century from a lower base, but grew at a much faster pace during the early years. It was one of the few countries to avoid the impact of the global financial crisis. China's progress has enabled it to replace Europe as the principal source of global wealth growth and to replace Japan as the country with the second-largest number of millionaires. More tellingly, China overtook the United States this year to become the country with most people in the top 10% of global wealth distribution. The rest of the world has not stood still. Other emerging markets – India in particular – have made a steady contribution, which we expect to continue over the next five years. However, overall worldwide growth was modest in the 12 months up to mid-2019. Aggregate global wealth rose by USD 9.1 trillion to USD 360.6 trillion, representing a growth rate of 2.6%. Wealth per adult grew by just 1.2% to USD 70,850 per adult in mid-2019. The number of new millionaires was also relatively modest, up 1.1 million to 46.8 million. The United States added 675,000 newcomers, more than half of the global total. Japan and China each contributed more than 150,000, but Australia lost 124,000 millionaires following a fall in average wealth. To mark its tenth anniversary, this year's report examines in more detail the underlying factors for the evolution of wealth levels and wealth distribution. The growth records of countries can be quite different depending on whether wealth is measured in US dollars or domestic currencies, or in nominal or inflation-adjusted units. In the longer term, the most successful countries are those that succeed in raising wealth as a multiple of Gross Domestic Product (GDP) by addressing institutional and financial-sector deficiencies. This can result in a virtuous cycle in which higher wealth stimulates GDP growth, which in turn raises aggregate wealth. China, India and Vietnam provide examples of this virtuous cycle in action. Second, the report looks at the evolution of wealth inequality. The bottom half of wealth holders collectively accounted for less than 1% of total global wealth in mid-2019, while the richest 10% own 82% of global wealth and the top 1% alone own 45%. Global inequality fell during the first part of this century when a narrowing of gaps between countries was reinforced by declining inequality within countries. While advances by emerging markets continued to narrow the gaps between countries, inequality within countries grew as economies recovered after the global financial crisis. As a result, the top 1% of wealth holders increased their share of world wealth. This trend appears to have abated in 2016 and global inequality is now likely to edge downward in the immediate future. Given some of this year's intriguing findings, we hope you will find the Global wealth report 2019 a valuable source of information and wish you interesting reading.

Codebook for 2019 Survey of Consumer Finances. Board of Governors of the Federal Reserve System. 2019.

link file

@misc{FederalReserve2019_Codebook2019SurveyConsumerFinances,
  title = {Codebook for 2019 {{Survey}} of {{Consumer Finances}}},
  author = {{Board of Governors of the Federal Reserve System}},
  year = {2019},
  url = {https://www.federalreserve.gov/econres/files/codebk2019.txt},
  urldate = {2022-06-27},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {FederalReserve2019_Codebook2019SurveyConsumerFinances.txt}
}

D.C. Form 76 Worksheets (2002–2019). 2019.

link

@misc{2019_DCForm76Worksheets2002,
  title = {D.C. Form 76 Worksheets (2002–2019)},
  author = {Unknown},
  year = {2019},
  url = {https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/D-76%20Worksheet%20Bklt_01.03.19_0.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

The dreaded New Jersey inheritance tax (2019). 2019.

link

@misc{Mueller2019,
  title = {The dreaded New Jersey inheritance tax (2019)},
  author = {Unknown},
  year = {2019},
  url = {https://www.nj.com/business/2018/11/the_dreaded_inheritance_tax_how_it_works_how_to_av.html},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Computation (2019). 2019.

link

@misc{2019_IllinoisEstateTaxComputation,
  title = {Illinois Estate Tax Computation (2019)},
  author = {Unknown},
  year = {2019},
  url = {https://illinoisattorneygeneral.gov/publications/estatetax.html},
  keywords = {Data Sources: Taxes on Wealth}
}

Maine Estate Tax Form 706ME (2019). 2019.

link

@misc{2019_MaineEstateTaxForm706ME,
  title = {Maine Estate Tax Form 706ME (2019)},
  author = {Unknown},
  year = {2019},
  url = {https://www.maine.gov/revenue/tax-return-forms/estate-tax-2019},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Form MET-1 (2019). 2019.

link

@misc{2019_MarylandEstateTaxFormMET1,
  title = {Maryland Estate Tax Form MET-1 (2019)},
  author = {Unknown},
  year = {2019},
  url = {https://www.marylandtaxes.gov/individual/fiduciary/2019_Estate_and_Fiduciary_Forms.php},
  keywords = {Data Sources: Taxes on Wealth}
}

New York Estate Tax Form ET-706 (2019). 2019.

link

@misc{2019_NewYorkEstateTaxForm,
  title = {New York Estate Tax Form ET-706 (2019)},
  author = {Unknown},
  year = {2019},
  url = {https://www.tax.ny.gov/forms/estate_cur_forms.htm},
  keywords = {Data Sources: Taxes on Wealth}
}

Washington Estate Tax Instructions (2014–2020). 2019.

link

@misc{2019_WashingtonEstateTaxInstructions2014,
  title = {Washington Estate Tax Instructions (2014–2020)},
  author = {Unknown},
  year = {2019},
  url = {https://dor.wa.gov/forms-publications/forms-subject/estate-tax-forms},
  keywords = {Data Sources: Taxes on Wealth}
}

Estimating International Tax Evasion by Individuals. Vellutini, Charles; Casamatta, Georges; Bousquet, Léa; and Poniatowski, Grzegorz. European Commission's Directorate-General for Taxation and Customs Union. September 2019.

link file doi

@techreport{Vellutinietal2019,
  title = {Estimating International Tax Evasion by Individuals},
  author = {Vellutini, Charles and Casamatta, Georges and Bousquet, L{\'e}a and Poniatowski, Grzegorz},
  year = {2019},
  month = {sep},
  number = {76},
  institution = {{European Commission's Directorate-General for Taxation and Customs Union}},
  doi = {10.2778/300732},
  url = {https://doi.org/10.2778/300732},
  abstract = {This study provides estimates of offshore wealth held by individuals (for the world's main economies) and corresponding estimates of international tax evasion (for the EU and EU Member States). Following the literature, the methodology relies on public statistics published by international organisations. Several additions to the standard approach are proposed including (i) estimates of offshore wealth held indirectly through shell companies, based on the identification of ``Type II'' international financial centres (defined as jurisdictions providing shell companies and similar devices); (ii) the use of foreign direct investment data to improve on available statistics for cross-borders deposits. Key results are as follows. The global offshore wealth is estimated at USD 7.8 trillion in 2016 (EUR 7.5 trillion) or 10.4\% of global GDP, a considerable amount. This estimate is largely consistent with existing published valuations. The EU share is valued at USD 1.6 trillion (EUR 1.5 trillion), or 9.7\% of GDP. The corresponding EU estimated revenue lost to international tax evasion is EUR 46 billion in 2016 (0.32\% of GDP). Among Member states, there is a great deal of heterogeneity, both in monetary terms of the estimated offshore wealth (and the corresponding tax evasion) and in GDP percentages of the same.},
  keywords = {Data Sources: Wealth Topography,Cross-National Comparisons,Wealth Taxation},
  type = {Taxation {{Paper}}},
  url_file = {Vellutinietal2019.pdf}
}

Worldwide Estate and Inheritance Tax Guide 2019. Ernst & Young. 2019.

link file

@misc{ErnstYoung2019_WorldwideEstateInheritanceTaxGuide,
  title = {Worldwide Estate and Inheritance Tax Guide 2019},
  author = {{Ernst \& Young}},
  year = {2019},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/hc-alert/ey-2019-worldwide-estate-inheritance-guide.pdf},
  urldate = {2022-08-10},
  abstract = {The Worldwide Estate and Inheritance Tax Guide 2019 (WEITG) is published by the EY Private Client Services network, which comprises professionals from EY member firms. The 2019 edition summarizes the gift, estate and inheritance tax systems, and describes wealth transfer planning considerations in 39 jurisdictions and territories. It is relevant to the owners of family enterprises and private companies, managers of private capital enterprises, executives of multinational companies, and other entrepreneurial and internationally mobile high-net-worth individuals. The content is based on information current as of February 2019, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local EY member firm office to obtain updated information.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2019_WorldwideEstateInheritanceTaxGuide.pdf}
}

Worldwide Personal Tax and Immigration Guide 2019–20. Ernst & Young. November 2019.

link file

@misc{ErnstYoung2019_WorldwidePersonalTaxImmigrationGuide,
  title = {Worldwide Personal Tax and Immigration Guide 2019--20},
  author = {{Ernst \& Young}},
  year = {2019},
  month = {nov},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/hc-alert/ey-2019-20-worldwide-personal-tax-and-immigration-guide.pdf},
  urldate = {2022-08-10},
  abstract = {Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2019_WorldwidePersonalTaxImmigrationGuide.pdf}
}

Global Wealth Inequality. Zucman, Gabriel. Annual Review of Economics, 11: 109–138. August 2019.

link data file doi

@article{Zucman2019,
  title = {Global Wealth Inequality},
  author = {Zucman, Gabriel},
  year = {2019},
  month = {aug},
  journal = {Annual Review of Economics},
  volume = {11},
  pages = {109--138},
  doi = {10.1146/annurev-economics-080218-025852},
  url = {https://doi.org/10.1146/annurev-economics-080218-025852},
  abstract = {This article reviews the recent literature on the dynamics of global wealth inequality. I first reconcile available estimates of wealth inequality in the United States. Both surveys and tax data show that wealth inequality has increased dramatically since the 1980s, with a top 1\% wealth share of approximately 40\% in 2016 versus 25--30\% in the 1980s. Second, I discuss the fast-growing literature on wealth inequality across the world. Evidence points toward a rise in global wealth concentration: For China, Europe, and the United States combined, the top 1\% wealth share has increased from 28\% in 1980 to 33\% today, while the bottom 75\% share hovered around 10\%. Recent studies, however, may underestimate the level and rise of inequality, as financial globalization makes it increasingly hard to measure wealth at the top. I discuss how new data sources (leaks from financial institutions, tax amnesties, and macroeconomic statistics of tax havens) can be leveraged to better capture the wealth of the rich.},
  keywords = {Data Sources: Wealth Inequality,Impacts of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_data_file = {https://bibbase.org/network/publication/zucman-globalwealthinequalitydatafile-2019}
}

Global Wealth Inequality: Data File. Zucman, Gabriel. 2019.

link file parent paper

@misc{Zucman2019data,
  title = {Global Wealth Inequality: Data File},
  author = {Zucman, Gabriel},
  year = {2019},
  url = {https://gabriel-zucman.eu/},
  urldate = {2022-03-10},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Zucman2019data.xlsx},
  url_parent_paper = {https://bibbase.org/network/publication/zucman-globalwealthinequality-2019}
}

2018 (41)

Top Wealth Shares in the UK over More than a Century. Alvaredo, Facundo; Atkinson, Anthony B.; and Morelli, Salvatore. Journal of Public Economics, 162: 26–47. June 2018.

link data file online appendix working paper doi

@article{Alvaredoetal2018,
  title = {Top Wealth Shares in the {{UK}} over More than a Century},
  author = {Alvaredo, Facundo and Atkinson, Anthony B. and Morelli, Salvatore},
  year = {2018},
  month = {jun},
  journal = {Journal of Public Economics},
  volume = {162},
  pages = {26--47},
  doi = {10.1016/j.jpubeco.2018.02.008},
  url = {https://doi.org/10.1016/j.jpubeco.2018.02.008},
  abstract = {Recent research highlighted controversy about the evolution of concentration of personal wealth. In this paper we provide new evidence about the long-run evolution of top wealth shares for the United Kingdom. The new series covers a long period -- from 1895 to the present -- and has a different point of departure from the previous literature: we start with the analysis of the distribution of estates left at death. We find that the application to the estate data of mortality multipliers to yield estimates of wealth among the living does not substantially change the degree of concentration over much of the period both in the UK and US, allowing inferences to be made for years when this method cannot be applied. The results show that wealth concentration in the UK remained relatively constant during the first wave of globalization, but then decreased dramatically in the period from 1914 to 1979. The UK went from being more unequal in terms of wealth than the US to being less unequal. However, the decline in UK wealth concentration came to an end around 1980, and since then there is evidence of an increase in top shares, notably in the distribution of wealth excluding housing in recent years. We investigate the triangulating evidence provided by data on capital income concentration and on reported super fortunes.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  note = {Special issue: honoring the work of Sir Anthony B. Atkinson (1944--2017)},
  url_data_file = {https://bibbase.org/network/publication/alvaredo-atkinson-morelli-topwealthsharesintheukovermorethanacenturydatafile-2018},
  url_online_appendix = {https://bibbase.org/network/publication/alvaredo-atkinson-morelli-topwealthsharesintheukovermorethanacenturyappendicesforonlinepublication-2018},
  url_working_paper = {https://bibbase.org/network/publication/alvaredo-atkinson-morelli-topwealthsharesintheukovermorethanacentury-2017}
}

Top Wealth Shares in the UK over More than a Century: Appendices for on Line Publication. Alvaredo, Facundo; Atkinson, Anthony B.; and Morelli, Salvatore. June 2018.

link published paper working paper

@misc{Alvaredoetal2018app,
  title = {Top Wealth Shares in the {{UK}} over More than a Century: Appendices for on Line Publication},
  author = {Alvaredo, Facundo and Atkinson, Anthony B. and Morelli, Salvatore},
  year = {2018},
  month = {jun},
  url = {https://doi.org/10.1016/j.jpubeco.2018.02.008},
  abstract = {Appendices for version published in Journal of Public Economics.},
  keywords = {Data Sources: Wealth Inequality},
  url_published_paper = {https://bibbase.org/network/publication/alvaredo-atkinson-morelli-topwealthsharesintheukovermorethanacentury-2018},
  url_working_paper = {https://bibbase.org/network/publication/alvaredo-atkinson-morelli-topwealthsharesintheukovermorethanacentury-2017}
}

Top Wealth Shares in the UK over More than a Century: Data File. Alvaredo, Facundo; Atkinson, Anthony B.; and Morelli, Salvatore. June 2018.

link published paper working paper

@misc{Alvaredoetal2018data,
  title = {Top Wealth Shares in the {{UK}} over More than a Century: Data File},
  author = {Alvaredo, Facundo and Atkinson, Anthony B. and Morelli, Salvatore},
  year = {2018},
  month = {jun},
  url = {https://doi.org/10.1016/j.jpubeco.2018.02.008},
  abstract = {Data file for version published in Journal of Public Economics.},
  keywords = {Data Sources: Wealth Inequality},
  url_published_paper = {https://bibbase.org/network/publication/alvaredo-atkinson-morelli-topwealthsharesintheukovermorethanacentury-2018},
  url_working_paper = {https://bibbase.org/network/publication/alvaredo-atkinson-morelli-topwealthsharesintheukovermorethanacentury-2017}
}

Wealth and inheritance in Britain from 1896 to the present. Atkinson, Anthony B. The Journal of Economic Inequality, 16(2): 137–169. June 2018.

link doi

@article{Atkinson2012,
  title = {Wealth and inheritance in Britain from 1896 to the present},
  author = {Atkinson, Anthony B.},
  year = {2018},
  month = {june},
  journal = {The Journal of Economic Inequality},
  volume = {16},
  number = {2},
  pages = {137–169},
  doi = {10.1007/s10888-018-9382-1},
  url = {http://piketty.pse.ens.fr/files/Atkinson2012.pdf},
  keywords = {Data Sources: Inheritance Trends}
}

Wealth Inequality, Class and Caste in India, 1961-2012. Bharti, Nitin Kumar. World Inequality Database. 2018.

link file

@techreport{Bharti2018,
  title = {Wealth Inequality, Class and Caste in {{India}}, 1961-2012},
  author = {Bharti, Nitin Kumar},
  year = {2018},
  number = {2018/14},
  institution = {World Inequality Database},
  url = {https://wid.world/document/n-k-bharti-wealth-inequality-class-and-caste-in-india-1961-2012/},
  urldate = {2022-04-01},
  abstract = {This research makes two main contributions. First, I combine data from wealth surveys (NSS-AIDIS) and millionaire lists to produce wealth inequality series for India over the 1961-2012 period. I find a strong rise in wealth concentration in recent decades, in line with recent research using income data. E.g. the top 10\% wealth share rose from 45\% in year 1981 to 68\% in 2012, while the top 1\% share rose from 27\% to 41\%. Next, I gather information from censuses and surveys (NSS AIDIS and consumption, IHDS, NFHS) in order to explore the changing relationship between class and caste in India and the mechanisms behind rising inequality. Assortative mating appears to be very high in India, both at the caste level and at the education level (though not hugely larger than than in Western countries at the education level). I stress the limits of our knowledge and indicate possible lines of future research, particularly regarding the interplay between assortative mating and inequality dynamics.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {{{WID}}.World {{Working Paper}}},
  url_file = {Bharti2018.pdf}
}

How Much Has Wealth Concentration Grown in the United States? A Re-Examination of Data from 2001-2013. Bricker, Jesse; Henriques, Alice; and Hansen, Peter. Board of Governors of the Federal Reserve System. April 2018.

link accessible figures file doi

@techreport{Brickeretal2018,
  title = {How Much Has Wealth Concentration Grown in the {{United States}}? {{A}} Re-Examination of Data from 2001-2013},
  author = {Bricker, Jesse and Henriques, Alice and Hansen, Peter},
  year = {2018},
  month = {apr},
  number = {2018-024},
  institution = {Board of Governors of the Federal Reserve System},
  doi = {10.17016/feds.2018.024},
  url = {https://doi.org/10.17016/FEDS.2018.024},
  abstract = {Well known research based on capitalized income tax data shows robust growth in wealth concentration in the late 2000s. We show that these robust growth estimates rely on an assumption---homogeneous rates of return across the wealth distribution---that is not supported by data. When the capitalization model incorporates heterogeneous rates of return (on just interest-bearing assets), wealth concentration estimates in 2011 fall from 40.5\% to 33.9\%. These estimates are consistent in levels and trend with other micro wealth data and show that wealth concentration increases until the Great Recession, then declines before increasing again.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {Finance and {{Economics Discussion Series}}},
  url_accessible_figures = {https://bibbase.org/network/publication/bricker-henriques-hansen-howmuchhaswealthconcentrationgrownintheunitedstatesareexaminationofdatafrom20012013accessiblefigures-2018},
  url_file = {Brickeretal2018.pdf}
}

How Much Has Wealth Concentration Grown in the United States? A Re-Examination of Data from 2001-2013: Accessible Figures. Bricker, Jesse; Henriques, Alice; and Hansen, Peter. Board of Governors of the Federal Reserve System. April 2018.

link file parent paper doi

@misc{Brickeretal2018data,
  title = {How Much Has Wealth Concentration Grown in the {{United States}}? {{A}} Re-Examination of Data from 2001-2013: Accessible Figures},
  author = {Bricker, Jesse and Henriques, Alice and Hansen, Peter},
  year = {2018},
  month = {apr},
  publisher = {Board of Governors of the Federal Reserve System},
  doi = {10.17016/feds.2018.024},
  url = {https://doi.org/10.17016/FEDS.2018.024},
  abstract = {Well known research based on capitalized income tax data shows robust growth in wealth concentration in the late 2000s. We show that these robust growth estimates rely on an assumption---homogeneous rates of return across the wealth distribution---that is not supported by data. When the capitalization model incorporates heterogeneous rates of return (on just interest-bearing assets), wealth concentration estimates in 2011 fall from 40.5\% to 33.9\%. These estimates are consistent in levels and trend with other micro wealth data and show that wealth concentration increases until the Great Recession, then declines before increasing again.},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Brickeretal2018data.html},
  url_parent_paper = {https://bibbase.org/network/publication/bricker-henriques-hansen-howmuchhaswealthconcentrationgrownintheunitedstatesareexaminationofdatafrom20012013-2018}
}

Inheritance flows in Switzerland, 1911–2011. Brülhart, Marius; Dupertuis, Didier; and Moreau, Elodie. Swiss Journal of Economics and Statistics, 154(1): 8. December 2018.

link doi

@article{Brulhart2018,
  title = {Inheritance flows in Switzerland, 1911–2011},
  author = {Brülhart, Marius and Dupertuis, Didier and Moreau, Elodie},
  year = {2018},
  month = {dec},
  journal = {Swiss Journal of Economics and Statistics},
  volume = {154},
  number = {1},
  pages = {8},
  doi = {10.1186/s41937-017-0012-9},
  url = {http://piketty.pse.ens.fr/files/Brulhartetal2016.pdf},
  keywords = {Data Sources: Inheritance Trends}
}

Wealth Inequality in Italy: A Reconstruction of 1968-1975 Data and a Comparison with Recent Estimates. Cannari, Luigi; and D'Alessio, Giovanni. Rivista di Storia Economica, XXXIV(3): 357–396. December 2018.

link doi

@article{CannariDAlessio2018,
  title = {Wealth Inequality in {{Italy}}: {{A}} Reconstruction of 1968-1975 Data and a Comparison with Recent Estimates},
  author = {Cannari, Luigi and D'Alessio, Giovanni},
  year = {2018},
  month = {dec},
  journal = {Rivista di Storia Economica},
  volume = {XXXIV},
  number = {3},
  pages = {357--396},
  doi = {10.1410/94752},
  url = {https://www.rivisteweb.it/doi/10.1410/94752},
  urldate = {2022-02-15},
  abstract = {This paper provides a reconstruction of the joint distribution of income and wealth among Italians in the years ranging from 1968 to 1975. By exploiting the information available in some historical reports recently published by the Bank of Italy, the paper reconstructs synthetic microdata compatible with the aggregate results of sample surveys carried out in those years. In this way, inequality and poverty can be estimated by using the same statistical criteria that are used today, making possible an intertemporal comparison of the estimates. The concentration of household wealth shows a downward trend in the 1970s and 1980s, an increase in the years following the 1992-1993 crisis and a relative stability in the new century. In the period 1968-1975 the concentration of wealth turns out to have been higher than in recent years. The estimates of relative poverty, calculated by using both indicators of equivalent income and indicators that combine income and wealth, show a decreasing trend until the 1990s and a subsequent increase; the upward trend of these indicators in recent years is steeper than that of the concentration indices. The poverty indicators that take wealth into account have reached levels similar to those observed in the period 1968-1975. Migration flows have significantly contributed to the recent growth in the poverty indices.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality}
}

Passing on: Options for Reforming Inheritance Taxation. Corlett, Adam. Resolution Foundation. May 2018.

link file

@techreport{Corlett2018,
  title = {Passing on: Options for Reforming Inheritance Taxation},
  author = {Corlett, Adam},
  year = {2018},
  month = {may},
  institution = {Resolution Foundation},
  url = {https://www.resolutionfoundation.org/publications/passing-on-options-for-reforming-inheritance-taxation/},
  urldate = {2022-02-01},
  abstract = {Over the past 18 months, research for the Intergenerational Commission has illustrated how the assumption that each generation will do better than the one before it is under pressure. This paper is one of a series that moves beyond the diagnosis of these problems to consider what action is needed to address generational living standards challenges. In this paper, our focus is inheritance taxation. With inheritances growing rapidly in importance at the same time as fiscal pressures, inheritance taxation must play its role in raising revenue in a fair way. But the current Inheritance Tax system manages to raise relatively little while also being especially unpopular. It is seen as unfair for three main reasons: taxing giving is seen as a bad thing, as is the tax's explicit link to death; it has a high rate; and it is seen as easy for the richest to avoid due to its wide range of exemptions. This paper proposes a Lifetime Receipts Tax that would address these problems while also encouraging individuals to spread their wealth wider and raising revenue to help fix Britain's intergenerational contract.},
  keywords = {Data Sources: Taxes on Wealth,Estate Inheritance and Gift Taxes},
  type = {Intergenerational {{Commission Report}}},
  url_file = {Corlett2018.pdf}
}

O Imposto Sobre Heranças e Doaç\ oes. de Carvalho Júnior, Pedro Humberto. Plataforma Política Social. April 2018.

link

@techreport{deCarvalhoJunior2018,
  title = {O Imposto Sobre Heran{\c c}as e Doa{\c c}{\~o}es},
  author = {{de Carvalho J{\'u}nior}, Pedro Humberto},
  year = {2018},
  month = {apr},
  number = {35},
  institution = {Plataforma Pol{\'i}tica Social},
  url = {https://plataformapoliticasocial.com.br/wp-content/uploads/2018/04/TD_35.pdf},
  urldate = {2024-09-26},
  keywords = {Data Sources: Taxes on Wealth},
  type = {{{DIscussion Paper}}}
}

Wealth and Inheritance Taxation: An Overview and Country Comparison. Drometer, Marcus; Frank, Marco; Hofbauer Pérez, Maria; Rhode, Carla; Schworm, Sebastian; and Stitteneder, Tanja. ifo DICE Report, 16(2): 45–54. 2018.

link file

@article{Drometeretal2018,
  title = {Wealth and Inheritance Taxation: An Overview and Country Comparison},
  author = {Drometer, Marcus and Frank, Marco and Hofbauer P{\'e}rez, Maria and Rhode, Carla and Schworm, Sebastian and Stitteneder, Tanja},
  year = {2018},
  journal = {ifo DICE Report},
  volume = {16},
  number = {2},
  pages = {45--54},
  url = {https://www.ifo.de/en/publikationen/2018/article-journal/wealth-and-inheritance-taxation-overview-and-country-comparison},
  urldate = {2022-02-01},
  abstract = {Although having attracted more attention in recent years, wealth and wealth distributions still play a minor role compared to income distributions in discussions concerning inequalities within and across countries (see, for example, sustainable development goals from the UN; OECD 2015). This article provides an overview of existing data on wealth and wealth taxes around the globe. Firstly, we present data on wealth levels for selected OECD countries and discuss the general difficulties in measuring wealth. Secondly, we investigate the existing net wealth taxation regimes in selected OECD countries. Thirdly, we compare inheritance and gift taxation regimes across the same sample of OECD countries and illustrate that tax regimes differ vastly from one another.},
  keywords = {Data Sources: Taxes on Wealth,Estate Inheritance and Gift Taxes},
  url_file = {Drometeretal2018.pdf}
}

Ifo DICE Report 2/2018 (Summer): Wealth Taxation. ifo Institute. 2018.

link file

@misc{ifoInstitute2018_IfoDICEReport2018Summer,
  title = {Ifo {{DICE}} Report 2/2018 (Summer): Wealth Taxation},
  author = {{ifo Institute}},
  year = {2018},
  url = {https://www.ifo.de/en/publications/2018/journal-complete-issue/ifo-dice-report-22018-summer-wealth-taxation},
  urldate = {2023-05-27},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Volume 16},
  url_file = {ifoInstitute2018_IfoDICEReport2018Summer.pdf}
}

Wealth Inequality in Korea, 2000–2013: Evidence from Inheritance Tax Statistics. Kim, Nak Nyeon. Journal of the Korean Welfare State and Social Policy, 2(1): 26–57. 2018.

link

@article{Kim2018,
  title = {Wealth Inequality in {{Korea}}, 2000--2013: Evidence from Inheritance Tax Statistics},
  author = {Kim, Nak Nyeon},
  year = {2018},
  journal = {Journal of the Korean Welfare State and Social Policy},
  volume = {2},
  number = {1},
  pages = {26--57},
  url = {http://www.welfarestate.re.kr/beluxe_wtFu73/5421},
  urldate = {2022-04-01},
  abstract = {This paper estimates the individual wealth distribution since 2000 by applying the estate multiplier method to the inheritance tax statistics. Based on these estimates, the main findings are as follows. First, the top 1\% (or 10\%) of the adult population aged 20 and above owned 24\% (or 63\%) of total wealth for 2000--2007 and 25\% (or 66\%) for 2010--2013. Wealth concentration was much higher than income concentration, which was 12.1\% (or 44.1\%). Second, the wealth concentration in South Korea was lower than Anglo Saxon countries but somewhat higher than European continental countries such as France, falling in the middle of these two groups. A similar international status was true of income concentration. Third, Statistics Korea's Survey of Household Finances and Living Conditions does not adequately cover the financial assets of the top wealth brackets and consequently underestimates wealth inequality.},
  keywords = {Data Sources: Wealth Inequality,Cross-National Comparisons,Trends in Aggregate Wealth and Wealth Inequality}
}

Income and Wealth Inequality in America, 1949-2016. Kuhn, Moritz; Schularick, Moritz; and Steins, Ulrike I. Opportunity and Inclusive Growth Institute. June 2018.

link appendix data archive file published version doi

@techreport{Kuhnetal2020wp,
  title = {Income and Wealth Inequality in {{America}}, 1949-2016},
  author = {Kuhn, Moritz and Schularick, Moritz and Steins, Ulrike I.},
  year = {2018},
  month = {jun},
  number = {9},
  institution = {{Opportunity and Inclusive Growth Institute}},
  doi = {10.21034/iwp.9},
  url = {https://doi.org/10.21034/iwp.9},
  abstract = {This paper introduces a new long-run dataset based on archival data from historical waves of the Survey of Consumer Finances. The household-level data allow us to study the joint distributions of household income and wealth since 1949. We expose the central importance of portfolio composition and asset prices for wealth dynamics in postwar America. Asset prices shift the wealth distribution because the composition and leverage of household portfolios differ systematically along the wealth distribution. Middle-class portfolios are dominated by housing, while rich households predominantly own equity. An important consequence is that the top and the middle of the distribution are affected differentially by changes in equity and house prices. Housing booms lead to substantial wealth gains for leveraged middle-class households and tend to decrease wealth inequality, all else equal. Stock market booms primarily boost the wealth of households at the top of the distribution. This race between the equity market and the housing market shaped wealth dynamics in postwar America and decoupled the income and wealth distribution over extended periods. The historical data also reveal that no progress has been made in reducing income and wealth inequalities between black and white households over the past 70 years, and that close to half of all American households have less wealth today in real terms than the median household had in 1970.},
  keywords = {Data Sources: Wealth Inequality},
  type = {Institute {{Working Paper}}},
  url_appendix = {https://bibbase.org/network/publication/kuhn-schularick-steins-appendixforonlinepublicationincomeandwealthinequalityinamerica19492016-2019},
  url_data_archive = {https://bibbase.org/network/publication/kuhn-schularick-steins-incomeandwealthinequalityinamerica19492016dataarchive-2020},
  url_file = {Kuhnetal2020wp.pdf},
  url_published_version = {https://bibbase.org/network/publication/kuhn-schularick-steins-incomeandwealthinequalityinamerica19492016-2020}
}

Back from the Dead: Australian Inheritance Tax. Lin, Jeffrey; Mangan, John; and Milosavljevic, Filip. August 2018.

link file

@misc{Linetal2018,
  title = {Back from the Dead: {{Australian}} Inheritance Tax},
  author = {Lin, Jeffrey and Mangan, John and Milosavljevic, Filip},
  year = {2018},
  month = {aug},
  url = {https://aibe.uq.edu.au/project/back-dead-australian-inheritance-tax},
  urldate = {2022-03-02},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Australian Institute for Business and Economics},
  url_file = {Linetal2018.pdf}
}

Here's What You Need to Know about Inheritance Tax. Lowe, John. September 2018.

link file

@misc{Lowe2018,
  title = {Here's What You Need to Know about Inheritance Tax},
  author = {Lowe, John},
  year = {2018},
  month = {sep},
  url = {https://www.rte.ie/lifestyle/living/2018/0927/998263-heres-what-you-need-to-know-about-inheritance-tax/},
  urldate = {2023-05-31},
  abstract = {Here's what to bear in mind to ensure you can help your parents to get their inheritance sorted out in good time.},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Raidi{\'o} Teilif{\'i}s {\'E}ireann},
  url_file = {Lowe2018.pdf}
}

Wealth Inequality in Sweden: What Can We Learn from Capitalized Income Tax Data? Lundberg, Jacob; and Waldenström, Daniel. Review of Income and Wealth, 64(3): 517–541. September 2018.

link appendix doi

@article{LundbergWaldenstrom2018,
  title = {Wealth Inequality in {{Sweden}}: What Can We Learn from Capitalized Income Tax Data?},
  author = {Lundberg, Jacob and Waldenstr{\"o}m, Daniel},
  year = {2018},
  month = {sep},
  journal = {Review of Income and Wealth},
  volume = {64},
  number = {3},
  pages = {517--541},
  doi = {10.1111/roiw.12294},
  url = {https://doi.org/10.1111/roiw.12294},
  abstract = {This paper presents new estimates of wealth inequality in Sweden during 2000--2012, linking wealth register data up to 2007 and individually capitalized wealth based on income and property tax registers for the period thereafter when a repeal of the wealth tax stopped the collection of individual wealth statistics. We find that wealth inequality increased after 2007 and that more unequal bank holdings and housing appear to be important drivers. We also evaluate the performance of the capitalization method by contrasting its estimates and their dispersion with observed stocks in register data up to 2007. The goodness-of-fit varies tremendously across assets and we conclude that although capitalized wealth estimates may well approximate overall inequality levels and trends, they are highly sensitive to assumptions and the quality of the underlying data sources.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_appendix = {https://bibbase.org/network/publication/lundberg-waldenstrm-wealthinequalityinswedenwhatcanwelearnfromcapitalizedincometaxdataappendix-2018}
}

Wealth Inequality in Sweden: What Can We Learn from Capitalized Income Tax Data? Appendix. Lundberg, Jacob; and Waldenström, Daniel. 2018.

link parent paper doi

@misc{LundbergWaldenstrom2018app,
  title = {Wealth Inequality in {{Sweden}}: What Can We Learn from Capitalized Income Tax Data? Appendix},
  author = {Lundberg, Jacob and Waldenstr{\"o}m, Daniel},
  year = {2018},
  doi = {10.1111/roiw.12294},
  url = {https://doi.org/10.1111/roiw.12294},
  keywords = {Data Sources: Wealth Inequality},
  url_parent_paper = {https://bibbase.org/network/publication/lundberg-waldenstrm-wealthinequalityinswedenwhatcanwelearnfromcapitalizedincometaxdata-2018}
}

The Politics of Taxes. Luzkow, Jack Lawrence. Monopoly Restored: How the Super-Rich Robbed Main Street, pp. 187–239. 2018.

link doi

@incollection{Luzkow2018,
  title = {The Politics of Taxes},
  author = {Luzkow, Jack Lawrence},
  year = {2018},
  booktitle = {Monopoly Restored: How the Super-Rich Robbed Main Street},
  pages = {187--239},
  publisher = {Palgrave Macmillan},
  doi = {10.1007/978-3-319-93994-0_6},
  url = {https://doi.org/10.1007/978-3-319-93994-0_6},
  abstract = {The tax system in the USA and the UK levies the poor, the middle class, and the upper middle class to subsidize the ultra rich. The super-rich have lowered their income taxes, shifting the tax burden to regressive sales taxes. They have reduced (or abolished) inheritance taxes. Corporate executives have aggressively moved their income into lower-taxed capital gains taxes, growing tax burdens for everybody else. Corporations have established subsidiaries globally, many of them in tax havens, avoiding corporate taxes altogether or waiting for a tax holiday. Corporations have routinely used transfer pricing to shift profits to low tax regimes, and losses to high tax regimes, allowing them to reduce or eliminate domestic taxes. And some corporations have declared that they have no tax home, and minimal tax liabilities, because their profits are held somewhere in virtual space.},
  keywords = {Data Sources: Taxes on Wealth},
  chapter = {6},
  isbn = {978-3-319-93994-0}
}

Survey of State Estate, Inheritance, and Gift Taxes. Michael, Joel. Minnesota House Research Department. July 2018.

link file

@techreport{Michael2018,
  title = {Survey of State Estate, Inheritance, and Gift Taxes},
  author = {Michael, Joel},
  year = {2018},
  month = {jul},
  institution = {Minnesota House Research Department},
  url = {https://www.house.mn.gov/hrd/pubs/estatesurv.pdf},
  urldate = {2024-09-23},
  abstract = {This information brief provides background information on state estate, inheritance, and gift taxes. The District of Columbia and 17 states, including Minnesota, impose one or more of these taxes. The District of Columbia and 11 states, including Minnesota, impose estate taxes, five states impose inheritance taxes, and Maryland imposes both an estate and inheritance tax. Connecticut imposes a gift tax (in addition to an estate tax).},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Information {{Brief}}},
  url_file = {Michael2018.pdf}
}

From Soviets to Oligarchs: Inequality and Property in Russia 1905-2016. Novokmet, Filip; Piketty, Thomas; and Zucman, Gabriel. Journal of Economic Inequality, 16(2): 189–223. 2018.

link appendix main figures and tables working paper doi

@article{Novokmetetal2018,
  title = {From {{Soviets}} to Oligarchs: Inequality and Property in {{Russia}} 1905-2016},
  author = {Novokmet, Filip and Piketty, Thomas and Zucman, Gabriel},
  year = {2018},
  journal = {Journal of Economic Inequality},
  volume = {16},
  number = {2},
  pages = {189--223},
  doi = {10.1007/s10888-018-9383-0},
  url = {https://doi.org/10.1007/s10888-018-9383-0},
  abstract = {This paper combines national accounts, survey, wealth and fiscal data (including recently released tax data on high-income taxpayers) in order to provide consistent series on the accumulation and distribution of income and wealth in Russia from the Soviet period until the present day. We find that official survey-based measures vastly under-estimate the rise of inequality since 1990. According to our benchmark estimates, top income shares are now similar to (or higher than) the levels observed in the United States. We also find that inequality has increased substantially more in Russia than in China and other ex-communist countries in Eastern Europe. We relate this finding to the specific transition strategy followed in Russia. According to our benchmark estimates, the wealth held offshore by rich Russians is about three times larger than official net foreign reserves, and is comparable in magnitude to total household financial assets held in Russia.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Impacts of Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_appendix = {https://bibbase.org/network/publication/novokmet-piketty-zucman-fromsovietstooligarchsinequalityandpropertyinrussia19052016appendix-2017},
  url_main_figures_and_tables = {https://bibbase.org/network/publication/novokmet-piketty-zucman-fromsovietstooligarchsinequalityandpropertyinrussia19052016mainfiguresandtables-2018},
  url_working_paper = {https://bibbase.org/network/publication/novokmet-piketty-zucman-fromsovietstooligarchsinequalityandpropertyinrussia19052016workingpaper-2018}
}

From Soviets to Oligarchs: Inequality and Property in Russia 1905-2016: Data Files. Novokmet, Filip; Piketty, Thomas; and Zucman, Gabriel. 2018.

link file working paper

@misc{Novokmetetal2018data,
  title = {From {{Soviets}} to Oligarchs: Inequality and Property in {{Russia}} 1905-2016: Data Files},
  author = {Novokmet, Filip and Piketty, Thomas and Zucman, Gabriel},
  year = {2018},
  url = {https://gabriel-zucman.eu/russia/},
  urldate = {2022-03-09},
  abstract = {Includes main figures and tables and appendix A data. Complete data, including distributional series files, are available at the URL provided.},
  keywords = {Data Sources: Wealth Inequality},
  annotation = {tex.url\_published\_paper https://bibbase.org/network/publication/novokmet-piketty-zucman-fromsovietstooligarchsinequalityandpropertyinrussia19052016-2018},
  url_file = {Novokmetetal2018data.zip},
  url_working_paper = {https://bibbase.org/network/publication/novokmet-piketty-zucman-fromsovietstooligarchsinequalityandpropertyinrussia19052016workingpaper-2018}
}

Capital Accumulation, Private Property, and Rising Inequality in China, 1978-2015: Data Files. Piketty, Thomas; Yang, Li; and Zucman, Gabriel. October 2018.

link file parent paper

@misc{Pikettyetal2019data,
  title = {Capital Accumulation, Private Property, and Rising Inequality in {{China}}, 1978-2015: Data Files},
  author = {Piketty, Thomas and Yang, Li and Zucman, Gabriel},
  year = {2018},
  month = {oct},
  url = {https://gabriel-zucman.eu/china/},
  urldate = {2022-03-10},
  abstract = {The attached file includes the main figures and tables (PYZ2017MainFiguresTables.xlsx) as well as the data for Appendix A, the national accounts series (PYZ2017NationalAccountsDataMainFiles.zip). Data for Appendix B (distributional files), as well as a complete replication archive and raw files can be found at the URL provided.},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Pikettyetal2019data.zip},
  url_parent_paper = {https://bibbase.org/network/publication/piketty-yang-zucman-capitalaccumulationprivatepropertyandrisinginequalityinchina19782015-2019}
}

Capital Accumulation, Private Property and Rising Inequality in China, 1978-2015 Online Appendix. Piketty, Thomas; Yang, Li; and Zucman, Gabriel. October 2018.

link parent paper doi

@misc{Pikettyetal2019app,
  title = {Capital Accumulation, Private Property and Rising Inequality in {{China}}, 1978-2015 Online Appendix},
  author = {Piketty, Thomas and Yang, Li and Zucman, Gabriel},
  year = {2018},
  month = {oct},
  doi = {10.1257/aer.20170973},
  url = {https://doi.org/10.1257/aer.20170973},
  keywords = {Data Sources: Wealth Inequality},
  url_parent_paper = {https://bibbase.org/network/publication/piketty-yang-zucman-capitalaccumulationprivatepropertyandrisinginequalityinchina19782015-2019}
}

An Attempt to Understand Canada's Inheritance Tax Backlash. Pittis, Don. August 2018.

link file

@misc{Pittis2018,
  title = {An Attempt to Understand {{Canada}}'s Inheritance Tax Backlash},
  author = {Pittis, Don},
  year = {2018},
  month = {aug},
  url = {https://www.cbc.ca/news/business/inheritance-tax-canada-1.4771304},
  urldate = {2023-06-01},
  abstract = {A think-tank's proposal to raise Canadian inheritance tax from zero up to levels in other developed countries sparked a strong reaction. The reasons may not be simple.},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Canadian Broadcasting Corporation},
  url_file = {Pittis2018.pdf}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. November 2018.

link file

@misc{InternalRevenueService2018_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2018},
  month = {nov},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2018},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2018_InstructionsForm706UnitedStates.pdf}
}

Global Wealth Databook 2018. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2018.

link file

@misc{Shorrocksetal2018,
  title = {Global Wealth Databook 2018},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2018},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {Since 2010, the Credit Suisse Research Institute's Global Wealth Report has been the leading reference on global household wealth. It contains the most comprehensive and up-to-date findings on global wealth across the entire wealth spectrum -- from the very base of the "wealth pyramid," capturing 3.2 billion adults with wealth below USD 10,000 to those at the apex of the wealth pyramid with USD 1 million or more who comprise less than 1\% of the adult population, but own 45\% of household wealth. During the 12 months to mid-2018, aggregate global wealth rose by USD 14.0 trillion (4.6\%) to a total of USD 317 trillion, outpacing population growth. Wealth per adult grew by 3.2\%, raising global mean wealth to a record high of USD 63,100 per adult. While the Global Wealth Report highlights the main features of global wealth holdings in recent years, the Credit Suisse Research Institute's Global Wealth Databook provides a great deal more detail. It presents a considerable quantity of additional data on the level and distribution of household wealth across countries, as well as describing the data sources used in the project and the methodology used to obtain the published results. This level of detail sets it apart from other reports in this field. Research for the Global Wealth Report and Global Wealth Databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic, assisted by Dr. Rodrigo Lluberas. The Credit Suisse Research Institute is Credit Suisse's in-house think tank. The Institute was established in the aftermath of the 2008 financial crisis with the objective of studying long-term economic developments, which have -- or promise to have -- a global impact within and beyond the financial services industry. The Global Wealth Databook provides estimates for the level and distribution of wealth for over 200 countries for the period 2000 to mid-2018. It covers the evolution of household wealth at both the regional and country levels. This year's Databook also presents findings on female wealth holdings, in particular on gender differences with males. Women nowadays account for an estimated 40\% of global wealth overall, with most of the rise in their share of wealth having occurred in the 20th century.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2018.pdf}
}

Since 2010, the Credit Suisse Research Institute's Global Wealth Report has been the leading reference on global household wealth. It contains the most comprehensive and up-to-date findings on global wealth across the entire wealth spectrum – from the very base of the "wealth pyramid," capturing 3.2 billion adults with wealth below USD 10,000 to those at the apex of the wealth pyramid with USD 1 million or more who comprise less than 1% of the adult population, but own 45% of household wealth. During the 12 months to mid-2018, aggregate global wealth rose by USD 14.0 trillion (4.6%) to a total of USD 317 trillion, outpacing population growth. Wealth per adult grew by 3.2%, raising global mean wealth to a record high of USD 63,100 per adult. While the Global Wealth Report highlights the main features of global wealth holdings in recent years, the Credit Suisse Research Institute's Global Wealth Databook provides a great deal more detail. It presents a considerable quantity of additional data on the level and distribution of household wealth across countries, as well as describing the data sources used in the project and the methodology used to obtain the published results. This level of detail sets it apart from other reports in this field. Research for the Global Wealth Report and Global Wealth Databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic, assisted by Dr. Rodrigo Lluberas. The Credit Suisse Research Institute is Credit Suisse's in-house think tank. The Institute was established in the aftermath of the 2008 financial crisis with the objective of studying long-term economic developments, which have – or promise to have – a global impact within and beyond the financial services industry. The Global Wealth Databook provides estimates for the level and distribution of wealth for over 200 countries for the period 2000 to mid-2018. It covers the evolution of household wealth at both the regional and country levels. This year's Databook also presents findings on female wealth holdings, in particular on gender differences with males. Women nowadays account for an estimated 40% of global wealth overall, with most of the rise in their share of wealth having occurred in the 20th century.

Global Wealth Report 2018. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2018.

link file

@misc{Shorrocksetal2018a,
  title = {Global Wealth Report 2018},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2018},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {The Credit Suisse Global Wealth Report is the most extensive and current source of information on global household wealth. Now in its ninth edition, the report not only provides insights into the wealth development of regions and segments, but for the first time it also focuses on the most recent evidence on female wealth holdings, in particular on gender differences with males. During the 12 months since our last report to mid-2018, aggregate global wealth rose by USD 14 trillion to USD 317 trillion, which represents a growth rate of approximately 4.6\%. This growth rate was lower than last year, but higher than the average growth rate in the post-2008 era. This was sufficient to outpace population growth, so that wealth per adult grew by approximately 3.2\%, a record high. Looking at the number of millionaires, we see that there are 42.2 million millionaires worldwide, which is up 2.3 million over the previous 12 months. Our research indicates that the United States added 878,000 new millionaires -- representing around 40\% of the global increase -- to its already sizable stock, whereas the number of newcomers in France, Germany, the United Kingdom and Italy was around 200,000 each. In China, the number of millionaires rose by a modest 186,000 and in Japan 94,000. The main explanation for these increases in millionaire numbers within countries lies in the real wealth growth, rather than in exchange-rate movements. Millionaire numbers fell in very few countries (such as Turkey and Brazil), and by relatively small amounts, the main driver being currency depreciation. The key finding of this year's new wealth valuation is for many observers not surprising -- China is now clearly established second place in the world wealth hierarchy. The country overtook Japan with respect to the number of ultra-high net worth (UHNW) individuals in 2009, total wealth in 2011 and the number of millionaires in 2014. Nevertheless, the data shows that mean wealth per adult in China (USD 47,810 in mid-2018) remains far below the level in Japan (USD 227,240). Turning our interest to the lower level of the wealth distribution, we see that 3.2 billion adults or about 64\% of the adult population lives with a wealth below USD 10,000, which corresponds to only 1.9\% of the global wealth. Those with low wealth are disproportionately found among the younger age groups, those who live in regions where prospects for wealth creation are very limited (most notably Africa) and where opportunities are sometimes constrained. The wealth of women has been receiving increasing attention and we estimate that women account for about 40\% of global wealth overall. During the 20th century, their share of wealth rose considerably and, since the year 2000, the level of women's wealth has risen along with all household wealth, especially in Asia alongside the rise of China's wealth. The tendency shows that more self-made women are succeeding in business and are entering the highest wealth ranks. Despite this trend, even in those countries where progress is the strongest, some categories of women -- such as single mothers and divorcees -- remain disadvantaged. While more is required to be done to ensure that women have an equal opportunity to build up, inherit and share in wealth, there are signs that progress has been happening in many parts of the world. Given some of this year's intriguing findings, we hope you find the 2018 edition of the Global Wealth Report a valuable source of insight and wish you interesting reading.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2018a.pdf}
}

The Credit Suisse Global Wealth Report is the most extensive and current source of information on global household wealth. Now in its ninth edition, the report not only provides insights into the wealth development of regions and segments, but for the first time it also focuses on the most recent evidence on female wealth holdings, in particular on gender differences with males. During the 12 months since our last report to mid-2018, aggregate global wealth rose by USD 14 trillion to USD 317 trillion, which represents a growth rate of approximately 4.6%. This growth rate was lower than last year, but higher than the average growth rate in the post-2008 era. This was sufficient to outpace population growth, so that wealth per adult grew by approximately 3.2%, a record high. Looking at the number of millionaires, we see that there are 42.2 million millionaires worldwide, which is up 2.3 million over the previous 12 months. Our research indicates that the United States added 878,000 new millionaires – representing around 40% of the global increase – to its already sizable stock, whereas the number of newcomers in France, Germany, the United Kingdom and Italy was around 200,000 each. In China, the number of millionaires rose by a modest 186,000 and in Japan 94,000. The main explanation for these increases in millionaire numbers within countries lies in the real wealth growth, rather than in exchange-rate movements. Millionaire numbers fell in very few countries (such as Turkey and Brazil), and by relatively small amounts, the main driver being currency depreciation. The key finding of this year's new wealth valuation is for many observers not surprising – China is now clearly established second place in the world wealth hierarchy. The country overtook Japan with respect to the number of ultra-high net worth (UHNW) individuals in 2009, total wealth in 2011 and the number of millionaires in 2014. Nevertheless, the data shows that mean wealth per adult in China (USD 47,810 in mid-2018) remains far below the level in Japan (USD 227,240). Turning our interest to the lower level of the wealth distribution, we see that 3.2 billion adults or about 64% of the adult population lives with a wealth below USD 10,000, which corresponds to only 1.9% of the global wealth. Those with low wealth are disproportionately found among the younger age groups, those who live in regions where prospects for wealth creation are very limited (most notably Africa) and where opportunities are sometimes constrained. The wealth of women has been receiving increasing attention and we estimate that women account for about 40% of global wealth overall. During the 20th century, their share of wealth rose considerably and, since the year 2000, the level of women's wealth has risen along with all household wealth, especially in Asia alongside the rise of China's wealth. The tendency shows that more self-made women are succeeding in business and are entering the highest wealth ranks. Despite this trend, even in those countries where progress is the strongest, some categories of women – such as single mothers and divorcees – remain disadvantaged. While more is required to be done to ensure that women have an equal opportunity to build up, inherit and share in wealth, there are signs that progress has been happening in many parts of the world. Given some of this year's intriguing findings, we hope you find the 2018 edition of the Global Wealth Report a valuable source of insight and wish you interesting reading.

Connecticut Estate and Gift Tax Instructions (2018). 2018.

link

@misc{2018_ConnecticutEstateGiftTaxInstructions,
  title = {Connecticut Estate and Gift Tax Instructions (2018)},
  author = {Unknown},
  year = {2018},
  url = {https://portal.ct.gov/DRS/DRS-Forms/2018-Forms/2018-Estate-and-Gift-Tax-CT-706-Series},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Estate Tax Summary (2018). 2018.

link

@misc{2018_DelawareEstateTaxSummary,
  title = {Delaware Estate Tax Summary (2018)},
  author = {Unknown},
  year = {2018},
  url = {https://financefiles.delaware.gov/docs/estate_tax.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Hawaii Estate Tax Form (2018). 2018.

link

@misc{2018_HawaiiEstateTaxForm,
  title = {Hawaii Estate Tax Form (2018)},
  author = {Unknown},
  year = {2018},
  url = {https://tax.hawaii.gov},
  keywords = {Data Sources: Taxes on Wealth}
}

Hawaii Estate Tax Instructions (2018). 2018.

link

@misc{2018_HawaiiEstateTaxInstructions,
  title = {Hawaii Estate Tax Instructions (2018)},
  author = {Unknown},
  year = {2018},
  url = {https://files.hawaii.gov/tax/forms/2021/m6ins.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax and Fact Sheet (2018). 2018.

link

@misc{2018_IllinoisEstateTaxFactSheet,
  title = {Illinois Estate Tax and Fact Sheet (2018)},
  author = {Unknown},
  year = {2018},
  url = {https://illinoisattorneygeneral.gov/publications/estatetax.html#2018decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Form 700 (2018). 2018.

link

@misc{2018_IllinoisEstateTaxForm700,
  title = {Illinois Estate Tax Form 700 (2018)},
  author = {Unknown},
  year = {2018},
  url = {https://illinoisattorneygeneral.gov/publications/estatetaxform.html#2018decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Form MET-1 (2018). 2018.

link

@misc{2018_MarylandEstateTaxFormMET1,
  title = {Maryland Estate Tax Form MET-1 (2018)},
  author = {Unknown},
  year = {2018},
  url = {https://www.marylandtaxes.gov/individual/fiduciary/2018_Estate_and_Fiduciary_Forms.php},
  keywords = {Data Sources: Taxes on Wealth}
}

Minnesota Estate Tax Instructions (2018). 2018.

link

@misc{2018_MinnesotaEstateTaxInstructions,
  title = {Minnesota Estate Tax Instructions (2018)},
  author = {Unknown},
  year = {2018},
  url = {https://www.revenue.state.mn.us/sites/default/files/2019-12/m706_inst_18.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Rhode Island Credit and Threshold (2009–2019). 2018.

link

@misc{2018_RhodeIslandCreditThreshold2009,
  title = {Rhode Island Credit and Threshold (2009–2019)},
  author = {Unknown},
  year = {2018},
  url = {http://www.tax.ri.gov/Advisory/ADV_2018_44.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

How Fat Is the Top Tail of the Wealth Distribution? Vermeulen, Philip. Review of Income and Wealth, 64(2): 357–387. 2018.

link doi

@article{Vermeulen2018,
  title = {How Fat Is the Top Tail of the Wealth Distribution?},
  author = {Vermeulen, Philip},
  year = {2018},
  journal = {Review of Income and Wealth},
  volume = {64},
  number = {2},
  pages = {357--387},
  doi = {10.1111/roiw.12279},
  url = {https://doi.org/10.1111/roiw.12279},
  abstract = {Differential unit non-response in household wealth surveys biases estimates of top tail wealth shares downward. Using Monte Carlo evidence, I show that adding only a few extreme observations to wealth surveys is sufficient to remove the downward bias. Combining extreme wealth observations from Forbes World's billionaires with the Survey of Consumer Finances, the Wealth and Assets Survey, and the Household Finance and Consumption Survey, I provide new improved estimates of top tail wealth in the United States, the United Kingdom, and nine euro area countries. These new estimates indicate significantly higher top wealth shares than those calculated from the wealth surveys alone.},
  keywords = {Data Sources: Wealth Inequality,Cross-National Comparisons,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality}
}

Worldwide Estate and Inheritance Tax Guide 2018. Ernst & Young. 2018.

link file

@misc{ErnstYoung2018_WorldwideEstateInheritanceTaxGuide,
  title = {Worldwide Estate and Inheritance Tax Guide 2018},
  author = {{Ernst \& Young}},
  year = {2018},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-estate-and-inheritance-tax-guide-2018.pdf},
  urldate = {2022-02-01},
  abstract = {The Worldwide Estate and Inheritance Tax Guide 2018 (WEITG) is published by the EY Private Client Services network, which comprises professionals from EY member firms. The 2018 edition summarizes the gift, estate and inheritance tax systems and describes wealth transfer planning considerations in 39 jurisdictions and territories. It is relevant to the owners of family businesses and private companies, managers of private capital enterprises, executives of multinational companies and other entrepreneurial and internationally mobile high-net-worth individuals. The content is based on information current as of June 2018, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local EY member firm office to obtain updated information.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2018_WorldwideEstateInheritanceTaxGuide.pdf}
}

Worldwide Personal Tax and Immigration Guide 2018–19. Ernst & Young. November 2018.

link file

@misc{ErnstYoung2018_WorldwidePersonalTaxImmigrationGuide,
  title = {Worldwide Personal Tax and Immigration Guide 2018--19},
  author = {{Ernst \& Young}},
  year = {2018},
  month = {nov},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2018-19.pdf},
  urldate = {2022-08-10},
  abstract = {Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2018_WorldwidePersonalTaxImmigrationGuide.pdf}
}

2017 (26)

On the share of inheritance in aggregate wealth: Europe and the USA, 1900–2010. Alvaredo, Facundo; Garbinti, Bertrand; and Piketty, Thomas. Economica, 84(334): 239–260. 2017.

link

@article{Alvaredo2017,
  title = {On the share of inheritance in aggregate wealth: Europe and the USA, 1900--2010},
  author = {Alvaredo, Facundo and Garbinti, Bertrand and Piketty, Thomas},
  year = {2017},
  journal = {Economica},
  volume = {84},
  number = {334},
  pages = {239--260},
  publisher = {Wiley Online Library},
  url = {https://onlinelibrary.wiley.com/doi/abs/10.1111/ecca.12233},
  keywords = {Data Sources: Inheritance Trends}
}

Data Files to "Rethinking the Lebanese Economic Miracle: The Extreme Concentration of Income and Wealth in Lebanon 2005-2014". Assouad, Lydia. World Inequality Lab. 2017.

link file parent paper

@misc{Assouad2021data,
  title = {Data Files to "Rethinking the {{Lebanese}} Economic Miracle: The Extreme Concentration of Income and Wealth in Lebanon 2005-2014"},
  author = {Assouad, Lydia},
  year = {2017},
  publisher = {World Inequality Lab},
  url = {https://wid.world/methodology/#library-browse-by-country-lebanon},
  urldate = {2022-04-01},
  abstract = {Full replication files available at the URL provided.},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Assouad2021data.zip},
  url_parent_paper = {https://bibbase.org/network/publication/assouad-rethinkingthelebaneseeconomicmiracletheextremeconcentrationofincomeandwealthinlebanon20052014-2021}
}

Prices and Currency Conversions in WID.World. Blanchet, Thomas. World Wealth & Income Database. August 2017.

link file

@techreport{Blanchet2017,
  title = {Prices and Currency Conversions in {{WID}}.World},
  author = {Blanchet, Thomas},
  year = {2017},
  month = {aug},
  number = {2017/3},
  institution = {World Wealth \& Income Database},
  url = {https://wid.world/document/convert-wid-world-series/},
  urldate = {2023-09-22},
  abstract = {This technical note reviews the issues surrounding the use of price indexes and currency conversion factors in WID.world. We explain some of the main issues surrounding the measurement and construction of these data, we describe how the data in WID.world was constructed, and finally we clarify how to properly compare income and wealth levels in WID.world between countries and periods.},
  keywords = {Data Sources: Wealth Inequality},
  type = {{{WID}}.World {{Technical Note Series}}},
  url_file = {Blanchet2017.pdf}
}

Taxation and Investment in Australia 2018. Deloitte. December 2017.

link file

@misc{Deloitte2017_TaxationInvestmentAustralia2018,
  title = {Taxation and Investment in {{Australia}} 2018},
  author = {{Deloitte}},
  year = {2017},
  month = {dec},
  url = {https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-australiaguide-2018.pdf},
  urldate = {2022-02-01},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Deloitte2017_TaxationInvestmentAustralia2018.pdf}
}

Taxation and Investment in Austria 2017. Deloitte. April 2017.

link file

@misc{Deloitte2017_TaxationInvestmentAustria2017,
  title = {Taxation and Investment in {{Austria}} 2017},
  author = {{Deloitte}},
  year = {2017},
  month = {apr},
  url = {https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-austriaguide-2017.pdf},
  urldate = {2023-05-27},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Deloitte2017_TaxationInvestmentAustria2017.pdf}
}

Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France (1800-2014): Appendix. Garbinti, Bertrand; Goupille-Lebret, Jonathan; and Piketty, Thomas. World Wealth & Income Database. January 2017.

link file parent paper

@techreport{Garbintietal2021app2,
  title = {Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for {{France}} (1800-2014): Appendix},
  author = {Garbinti, Bertrand and {Goupille-Lebret}, Jonathan and Piketty, Thomas},
  year = {2017},
  month = {jan},
  number = {2016/6},
  institution = {World Wealth \& Income Database},
  url = {https://wid.world/document/b-garbinti-j-goupille-t-piketty-appendix-wealth-concentration-france-1800-2014-methods-estimates-simulations-2016/},
  urldate = {2022-05-03},
  abstract = {This data appendix provides methodological details and complete data series for our paper ``Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France (1800-2014)''. It is supplemented by a set of data files and computer codes (GGP2016Wealth.zip). [Editor's note: this is the appendix to the 2017 version of the WID.world Working Paper (2016/6). The most up to date appendix can be found in the parent paper.]},
  keywords = {Data Sources: Wealth Inequality},
  type = {{{WID}}.World {{Working Paper Series}}},
  url_file = {Garbintietal2021app2.pdf},
  url_parent_paper = {https://bibbase.org/network/publication/garbinti-goupillelebret-piketty-accountingforwealthinequalitydynamicsmethodsestimatesandsimulationsforfrance-2021}
}

Investing in Germany. RSM Germany. October 2017.

link file

@misc{RSMGermany2017_InvestingGermany,
  title = {Investing in Germany},
  author = {{RSM Germany}},
  year = {2017},
  month = {oct},
  url = {https://www.rsm.de/fileadmin/user_upload/Publikationen/Dienstleistungen/RSM_Investing_in_Germany.pdf},
  urldate = {2022-03-16},
  abstract = {Germany is an attractive place to do business with a relatively benign corporate tax regime, and the benefit of access to both domestic and European markets. However, navigating through the regulatory requirements in Germany can be complex. We have prepared this guide to help you to understand some of the most important considerations for doing business in Germany. This guide is not deemed to be all comprehensive , and should not be utilized as a substitute to professional advice. Representatives from our country desks or German offices will be delighted to introduce you to our experts, who can provide specific advice to cater to your individual needs and special circumstances.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {RSMGermany2017_InvestingGermany.pdf}
}

From Soviets to Oligarchs: Inequality and Property in Russia 1905-2016: Appendix. Novokmet, Filip; Piketty, Thomas; and Zucman, Gabriel. World Wealth & Income Database. December 2017.

link file published paper working paper

@techreport{Novokmetetal2018app,
  title = {From {{Soviets}} to Oligarchs: Inequality and Property in {{Russia}} 1905-2016: Appendix},
  author = {Novokmet, Filip and Piketty, Thomas and Zucman, Gabriel},
  year = {2017},
  month = {dec},
  number = {2017/10},
  institution = {World Wealth \& Income Database},
  url = {https://wid.world/document/appendix-soviets-oligarchs-inequality-property-russia-1905-2016-wid-world-working-paper-201710/},
  abstract = {This appendix supplements our paper and describes the full set of data files and computer codes (NPZ2017.zip) that were used to construct the series. [Editor's note: This is the appendix to the 2017 WID.world working paper version.]},
  keywords = {Data Sources: Wealth Inequality},
  type = {{{WID}}.World {{Working Paper Series}}},
  url_file = {Novokmetetal2018app.pdf},
  url_published_paper = {https://bibbase.org/network/publication/novokmet-piketty-zucman-fromsovietstooligarchsinequalityandpropertyinrussia19052016-2018},
  url_working_paper = {https://bibbase.org/network/publication/novokmet-piketty-zucman-fromsovietstooligarchsinequalityandpropertyinrussia19052016workingpaper-2018}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. August 2017.

link file

@misc{InternalRevenueService2017_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2017},
  month = {aug},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2016},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2017_InstructionsForm706UnitedStates.pdf}
}

Global Wealth Databook 2017. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. November 2017.

link file

@misc{Shorrocksetal2017,
  title = {Global Wealth Databook 2017},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2017},
  month = {nov},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {Since 2010, the Credit Suisse Research Institute's Global Wealth Report has been the leading reference on global household wealth. It contains the most comprehensive and up-to-date findings on global wealth across the entire wealth spectrum -- from the very base of the ``wealth pyramid,'' capturing 3.5 billion adults with wealth below USD 10,000, to those at the apex of the wealth pyramid, who account for a small part of the world's population, but yet own a significant share of its wealth. Research for the Credit Suisse Research Institute's Global Wealth Databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic and the architects and principal authors of "Personal Wealth from a Global Perspective," Oxford University Press, 2008. Dr. Rodrigo Lluberas has also been a very significant contributor to the project. The aim of the Credit Suisse Research Institute's Global Wealth project is to provide the best available estimates of the wealth holdings of households around the world for the period since the year 2000. While the Global Wealth Report highlights the main findings of our study, the Databook underlines the extent of our analysis. More importantly, it sets out in detail the data employed in our Global Wealth project, the methodology used to calculate estimates of wealth and how this may differ from other reports in this field. The Global Wealth Databook provides detailed information on the evolution of household wealth levels through the period 2000 to mid-2017 at both the regional and country levels. It presents our estimates on the distribution of wealth for over 200 countries. This year's Databook presents findings on the Millennials' wealth position and provides a comparison with earlier generations.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2017.pdf}
}

Global Wealth Report 2017. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. November 2017.

link file

@misc{Shorrocksetal2017a,
  title = {Global Wealth Report 2017},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2017},
  month = {nov},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2017a.pdf}
}

Connecticut Estate and Gift Tax Instructions (2017). 2017.

link

@misc{2017_ConnecticutEstateGiftTaxInstructions,
  title = {Connecticut Estate and Gift Tax Instructions (2017)},
  author = {Unknown},
  year = {2017},
  url = {https://portal.ct.gov/DRS/DRS-Forms/2017-Forms/2017-Estate-and-Gift-Tax},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Form 900RE (2017). 2017.

link

@misc{2017_DelawareForm900RE,
  title = {Delaware Form 900RE (2017)},
  author = {Unknown},
  year = {2017},
  url = {https://revenue.delaware.gov/personal-income-tax-forms/prior-year-personal-income-tax-forms/2017-2018-personal-income-tax-forms/},
  keywords = {Data Sources: Taxes on Wealth}
}

Hawaii Estate Tax Form (2017). 2017.

link

@misc{2017_HawaiiEstateTaxForm,
  title = {Hawaii Estate Tax Form (2017)},
  author = {Unknown},
  year = {2017},
  url = {https://tax.hawaii.gov/forms},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax and Fact Sheet (2017). 2017.

link

@misc{2017_IllinoisEstateTaxFactSheet,
  title = {Illinois Estate Tax and Fact Sheet (2017)},
  author = {Unknown},
  year = {2017},
  url = {https://illinoisattorneygeneral.gov/publications/estatetax.html#2017decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Form 700 (2017). 2017.

link

@misc{2017_IllinoisEstateTaxForm700,
  title = {Illinois Estate Tax Form 700 (2017)},
  author = {Unknown},
  year = {2017},
  url = {https://illinoisattorneygeneral.gov/publications/estatetaxform.html#2017decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Form MET-1 (2017). 2017.

link

@misc{2017_MarylandEstateTaxFormMET1,
  title = {Maryland Estate Tax Form MET-1 (2017)},
  author = {Unknown},
  year = {2017},
  url = {https://www.marylandtaxes.gov/individual/fiduciary/2017_Estate_and_Fiduciary_Forms.php},
  keywords = {Data Sources: Taxes on Wealth}
}

Minnesota Estate Tax Instructions (2017). 2017.

link

@misc{2017_MinnesotaEstateTaxInstructions,
  title = {Minnesota Estate Tax Instructions (2017)},
  author = {Unknown},
  year = {2017},
  url = {https://www.revenue.state.mn.us/sites/default/files/2017-09/m706_inst_17.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

New Jersey Estate Tax 2017. 2017.

link

@misc{2017_NewJerseyEstateTax,
  title = {New Jersey Estate Tax 2017},
  author = {Unknown},
  year = {2017},
  url = {https://www.state.nj.us/treasury/taxation/revesttax.shtml},
  keywords = {Data Sources: Taxes on Wealth}
}

Washington Estate Tax Outline (1981–2020). 2017.

link

@misc{2017_WashingtonEstateTaxOutline1981,
  title = {Washington Estate Tax Outline (1981–2020)},
  author = {Unknown},
  year = {2017},
  url = {https://dor.wa.gov/find-taxes-rates/other-taxes/estate-tax/estate-tax-faq},
  keywords = {Data Sources: Taxes on Wealth}
}

Washington Estate Tax Tables (2006–2020). 2017.

link

@misc{2017_WashingtonEstateTaxTables2006,
  title = {Washington Estate Tax Tables (2006–2020)},
  author = {Unknown},
  year = {2017},
  url = {https://dor.wa.gov/find-taxes-rates/other-taxes/estate-tax-tables},
  keywords = {Data Sources: Taxes on Wealth}
}

Wealth Inequality in the Netherlands, c. 1950-2015. the Paradox of a Northern European Welfare State. van Bavel, Bas; and Frankema, Ewout. TSEG - The Low Countries Journal of Social and Economic History, 14(2): 29–62. 2017.

link file doi

@article{vanBavelFrankema2017,
  title = {Wealth Inequality in the {{Netherlands}}, c. 1950-2015. the Paradox of a Northern {{European}} Welfare State},
  author = {{van Bavel}, Bas and Frankema, Ewout},
  year = {2017},
  journal = {TSEG - The Low Countries Journal of Social and Economic History},
  volume = {14},
  number = {2},
  pages = {29--62},
  doi = {10.18352/tseg.916},
  url = {https://doi.org/10.18352/tseg.916},
  abstract = {This paper reviews the available evidence on post-war trends in Dutch private wealth inequality using a range of scattered sources. Wealth tax records suggest a substantial decline in inequality to the 1970s and, more tentatively, a gradual rise thereafter. In the post-1990 years, Gini-coefficients of private wealth inequality range from 0.8 to 0.9, which is at the high end of the international comparison. Such high levels of private wealth inequality contrast with relatively low levels of net income inequality; a paradox that the Netherlands share with other Northern European welfare states. We hypothesise that publicly funded life-time income security limits the wealth-formation by ordinary Dutch households, while the redistributive taxes required to finance this system are targeting income rather than wealth.},
  keywords = {Data Sources: Wealth Inequality,Cross-National Comparisons,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_file = {vanBavelFrankema2017.pdf}
}

State Inheritance and Estate Taxes: Rates, Economic Implications, and the Return of Interstate Competition. Walczak, Jared. Tax Foundation. July 2017.

link file

@techreport{Walczak2017,
  title = {State Inheritance and Estate Taxes: Rates, Economic Implications, and the Return of Interstate Competition},
  author = {Walczak, Jared},
  year = {2017},
  month = {jul},
  number = {235},
  institution = {Tax Foundation},
  url = {https://taxfoundation.org/state-inheritance-estate-taxes-economic-implications/},
  urldate = {2023-06-02},
  abstract = {Estate and inheritance taxes reduce investment, discourage business expansion, and sometimes drive wealthy taxpayers out of state.},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Special {{Report}}},
  url_file = {Walczak2017.pdf}
}

Household Wealth Trends in the United States, 1962 to 2016: Has Middle Class Wealth Recovered? Wolff, Edward N. National Bureau of Economic Research. November 2017.

link file doi

@techreport{Wolff2017,
  title = {Household Wealth Trends in the {{United States}}, 1962 to 2016: Has Middle Class Wealth Recovered?},
  author = {Wolff, Edward N.},
  year = {2017},
  month = {nov},
  number = {24085},
  institution = {National Bureau of Economic Research},
  doi = {10.3386/w24085},
  url = {https://doi.org/10.3386/w24085},
  abstract = {Asset prices plunged between 2007 and 2010 but then rebounded from 2010 to 2016. The most telling finding is that median wealth plummeted by 44 percent over years 2007 to 2010. The inequality of net worth, after almost two decades of little movement, went up sharply from 2007 to 2010, and relative indebtedness for the middle class expanded. The sharp fall in median net worth and the rise in overall wealth inequality over these years are largely traceable to the high leverage of middle class families and the high share of homes in their portfolio. Mean and median wealth rebounded from 2010 to 2016, by 17 and 28 percent, respectively. While mean wealth surpassed its previous peak in 2007, median wealth was still down by 34 percent. More than 100 percent of the recovery in both was due to a high return on wealth but this factor was offset by negative savings. Relative indebtedness continued to fall for the middle class from 2010 to 2016, and wealth inequality increased somewhat. The racial and ethnic disparity in wealth holdings widened considerably between 2007 and 2016, and the wealth of households under age 45 declined in relative terms.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {Working {{Paper}}},
  url_file = {Wolff2017.pdf}
}

Worldwide Estate and Inheritance Tax Guide 2017. Ernst & Young. 2017.

link file

@misc{ErnstYoung2017_WorldwideEstateInheritanceTaxGuide,
  title = {Worldwide Estate and Inheritance Tax Guide 2017},
  author = {{Ernst \& Young}},
  year = {2017},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-estate-and-inheritance-tax-guide-2017.pdf},
  urldate = {2022-02-01},
  abstract = {The Worldwide Estate and Inheritance Tax Guide 2017 (WEITG) --- formerly published as the International Estate and Inheritance Tax Guide --- is published by EY Private Client Services network, which comprises professionals from EY member firms. The 2017 edition summarizes the gift, estate and inheritance tax systems and describes wealth transfer planning considerations in 37 jurisdictions and territories. It is relevant to the owners of family businesses and private companies, managers of private capital enterprises, executives of multinational companies and other entrepreneurial and internationally mobile high-net-worth individuals. The content is based on information current as of June 2017, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local EY office to obtain updated information.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2017_WorldwideEstateInheritanceTaxGuide.pdf}
}

Worldwide Personal Tax and Immigration Guide 2017–18. Ernst & Young. September 2017.

link file

@misc{ErnstYoung2017_WorldwidePersonalTaxImmigrationGuide,
  title = {Worldwide Personal Tax and Immigration Guide 2017--18},
  author = {{Ernst \& Young}},
  year = {2017},
  month = {sep},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2017-18.pdf},
  urldate = {2022-08-10},
  abstract = {Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2017_WorldwidePersonalTaxImmigrationGuide.pdf}
}

2016 (26)

Documentation for a Federal and State Inheritance and Estate Tax Calculator. Bakija, Jon. August 2016.

link file

@misc{Bakija2016,
  title = {Documentation for a Federal and State Inheritance and Estate Tax Calculator},
  author = {Bakija, Jon},
  year = {2016},
  month = {aug},
  url = {https://web.williams.edu/Economics/bakija/Documentation_EITaxCalc.pdf},
  urldate = {2022-08-15},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Bakija2016.pdf}
}

National Accounts Series Methodology. Blanchet, Thomas; and Chancel, Lucas. World Wealth & Income Database. September 2016.

link file

@techreport{BlanchetChancel2016,
  title = {National Accounts Series Methodology},
  author = {Blanchet, Thomas and Chancel, Lucas},
  year = {2016},
  month = {sep},
  number = {2016/1},
  institution = {World Wealth \& Income Database},
  url = {https://wid.world/document/1676/},
  urldate = {2023-09-22},
  abstract = {This methodological note presents the methodology followed to construct homogeneous series of national accounts presented on WID.world (i.e. series of net national income, gross domestic product, net foreign income, consumption of fixed capital and population) covering (almost) all countries in the world, from at least 1950 to today.},
  keywords = {Data Sources: Wealth Inequality},
  type = {{{WID}}.World {{Working Paper Series}}},
  url_file = {BlanchetChancel2016.pdf}
}

Measuring Income and Wealth at the Top Using Administrative and Survey Data. Bricker, Jesse; Henriques, Alice; Krimmel, Jacob; and Sabelhaus, John. Brookings Papers on Economic Activity, Spring: 261–331. 2016.

link appendix figures file doi

@article{Brickeretal2016,
  title = {Measuring Income and Wealth at the Top Using Administrative and Survey Data},
  author = {Bricker, Jesse and Henriques, Alice and Krimmel, Jacob and Sabelhaus, John},
  year = {2016},
  journal = {Brookings Papers on Economic Activity},
  volume = {Spring},
  pages = {261--331},
  doi = {10.1353/eca.2016.0016},
  url = {https://www.brookings.edu/bpea-articles/measuring-income-and-wealth-at-the-top-using-administrative-and-survey-data/},
  urldate = {2023-06-05},
  abstract = {Most available estimates of U.S. wealth and income concentration indicate that the top shares are high and have been rising in recent decades, but there is some disagreement about specific levels and trends. Household surveys are the traditional data source used to measure the top shares, but recent studies using administrative tax records suggest that these survey-based top share estimates may not be capturing all of the increasing concentration. In this paper, we reconcile the divergent top share estimates, showing how the choices of data sets and methodological decisions affect levels and trends. Relative to the new and most widely cited top share estimates based on administrative tax data alone, our preferred estimates for both wealth and income concentration are lower and have been rising less rapidly in recent years.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_appendix = {https://bibbase.org/network/publication/bricker-henriques-krimmel-sabelhaus-onlineappendixformeasuringincomeandwealthatthetopusingadministrativeandsurveydata-2016},
  url_figures = {https://bibbase.org/network/publication/bricker-henriques-krimmel-sabelhaus-measuringincomeandwealthatthetopusingadministrativeandsurveydatafigures-2016},
  url_file = {Brickeretal2016.pdf}
}

Measuring Income and Wealth at the Top Using Administrative and Survey Data: Figures. Bricker, Jesse; Henriques, Alice; Krimmel, Jacob; and Sabelhaus, John. 2016.

link file parent paper

@misc{Brickeretal2016data,
  title = {Measuring Income and Wealth at the Top Using Administrative and Survey Data: Figures},
  author = {Bricker, Jesse and Henriques, Alice and Krimmel, Jacob and Sabelhaus, John},
  year = {2016},
  url = {https://www.brookings.edu/bpea-articles/measuring-income-and-wealth-at-the-top-using-administrative-and-survey-data/},
  urldate = {2023-06-05},
  abstract = {Full data and programs can be found at the URL provided.},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Brickeretal2016data.xlsx},
  url_parent_paper = {https://bibbase.org/network/publication/bricker-henriques-krimmel-sabelhaus-measuringincomeandwealthatthetopusingadministrativeandsurveydata-2016}
}

On-Line Appendix for: Measuring Income and Wealth at the Top Using Administrative and Survey Data. Bricker, Jesse; Henriques, Alice; Krimmel, Jacob; and Sabelhaus, John. 2016.

link file parent paper doi

@misc{Brickeretal2016app,
  title = {On-Line Appendix for: Measuring Income and Wealth at the Top Using Administrative and Survey Data},
  author = {Bricker, Jesse and Henriques, Alice and Krimmel, Jacob and Sabelhaus, John},
  year = {2016},
  doi = {10.1353/eca.2016.0016},
  url = {https://www.brookings.edu/bpea-articles/measuring-income-and-wealth-at-the-top-using-administrative-and-survey-data/},
  urldate = {2023-06-05},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Brickeretal2016app.pdf},
  url_parent_paper = {https://bibbase.org/network/publication/bricker-henriques-krimmel-sabelhaus-measuringincomeandwealthatthetopusingadministrativeandsurveydata-2016}
}

Wealth Distribution in Australia: Evidence from Income Capitalization. Galiana, Lino. Paris School of Economics. August 2016.

link

@mastersthesis{Galiana2016,
  title = {Wealth Distribution in {{Australia}}: Evidence from Income Capitalization},
  author = {Galiana, Lino},
  year = {2016},
  month = {aug},
  url = {http://www.piketty.pse.ens.fr/fr/enseignement/10-page-statique/19-memoires},
  urldate = {2022-04-01},
  abstract = {Australian wealth shares have known large fluctuations due to asset pricing volatility on Australian financial and housing markets. This paper intends to analyze those fluctuations through the relatively innovative approach that consists in drawing individual income data from aggregated fiscal data and in applying the income capitalization method to derive household wealth. First of all, we show that after an initial drop of top wealth shares up to 1996, the upward housing price dynamic triggered off a sharp increase in top wealth shares in 2003-2004 and a second one in 2006-2007. At the acme, the 1\% wealthiest individuals owned 20\% of the total wealth. Secondly, we argue that this period of housing price growth has been marked by the penetration of home-owners in top-wealth groups, which initially included mostly owners of financial assets. Nonetheless, homeowners are no longer present in top-wealth groups above P99. Then, we intend to show that financial instruments, especially stocks, and business assets constitute between 70 and 90\% of the wealth of the people belonging to the top 0.01\%. Finally,using the household survey HILDA, we show through non-parametric techniques that the behavior of Australian households is consistent with the life-cycle theory.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  school = {Paris School of Economics}
}

Top Wealth Shares in Australia 1915–2012. Katic, Pamela; and Leigh, Andrew. Review of Income and Wealth, 62(2): 209–222. June 2016.

link supporting information doi

@article{KaticLeigh2016,
  title = {Top Wealth Shares in {{Australia}} 1915--2012},
  author = {Katic, Pamela and Leigh, Andrew},
  year = {2016},
  month = {jun},
  journal = {Review of Income and Wealth},
  volume = {62},
  number = {2},
  pages = {209--222},
  doi = {10.1111/roiw.12177},
  url = {https://doi.org/10.1111/roiw.12177},
  abstract = {Combining data from surveys, inheritance tax records, and rich lists, we estimate top wealth shares for Australia from World War I until the present day. We find that the top 1 percent share declined by two-thirds from 1915 until the late 1960s, and rose from the late 1970s to 2010. The recent increase is sharpest at the top of the distribution, with the top 0.001 percent wealth share tripling from 1984 to 2012. The trend in top wealth shares is similar to that in Australian top income shares (though the drop in the first half of the twentieth century is larger for wealth than income shares). Since the early twentieth century, top wealth shares in Australia have been lower than in the U.K. and U.S.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_supporting_information = {https://bibbase.org/network/publication/katic-leigh-topwealthsharesinaustralia19152012supportinginformation-2016}
}

Top Wealth Shares in Australia 1915–2012: Supporting Information. Katic, Pamela; and Leigh, Andrew. June 2016.

link parent paper doi

@misc{KaticLeigh2016app,
  title = {Top Wealth Shares in {{Australia}} 1915--2012: Supporting Information},
  author = {Katic, Pamela and Leigh, Andrew},
  year = {2016},
  month = {jun},
  doi = {10.1111/roiw.12177},
  url = {https://doi.org/10.1111/roiw.12177},
  keywords = {Data Sources: Wealth Inequality},
  url_parent_paper = {https://bibbase.org/network/publication/katic-leigh-topwealthsharesinaustralia19152012-2016}
}

Inheritance Tax Thresholds. HM Revenue; and Customs. April 2016.

link

@misc{HMRevenueandCustoms2016_InheritanceTaxThresholds,
  title = {Inheritance Tax Thresholds},
  author = {{HM Revenue and Customs}},
  year = {2016},
  month = {apr},
  url = {https://www.gov.uk/government/publications/rates-and-allowances-inheritance-tax-thresholds/inheritance-tax-thresholds},
  urldate = {2022-02-01},
  keywords = {Data Sources: Taxes on Wealth}
}

Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data. Saez, Emmanuel; and Zucman, Gabriel. The Quarterly Journal of Economics, 131(2): 519–578. May 2016.

link main data online appendix working paper doi

@article{SaezZucman2016,
  title = {Wealth Inequality in the {{United States}} since 1913: Evidence from Capitalized Income Tax Data},
  author = {Saez, Emmanuel and Zucman, Gabriel},
  year = {2016},
  month = {may},
  journal = {The Quarterly Journal of Economics},
  volume = {131},
  number = {2},
  pages = {519--578},
  doi = {10.1093/qje/qjw004},
  url = {https://doi.org/10.1093/qje/qjw004},
  abstract = {This paper combines income tax returns with macroeconomic household balance sheets to estimate the distribution of wealth in the United States since 1913. We estimate wealth by capitalizing the incomes reported by individual taxpayers, accounting for assets that do not generate taxable income. We successfully test our capitalization method in three micro datasets where we can observe both income and wealth: the Survey of Consumer Finance, linked estate and income tax returns, and foundations' tax records. We find that wealth concentration was high in the beginning of the twentieth century, fell from 1929 to 1978, and has continuously increased since then. The top 0.1\% wealth share has risen from 7\% in 1978 to 22\% in 2012, a level almost as high as in 1929. Top wealth-holders are younger today than in the 1960s and earn a higher fraction of the economy's labor income. The bottom 90\% wealth share first increased up to the mid-1980s and then steadily declined. The increase in wealth inequality in recent decades is due to the upsurge of top incomes combined with an increase in saving rate inequality. We explain how our findings can be reconciled with Survey of Consumer Finances and estate tax data.},
  keywords = {Data Sources: Wealth Inequality,Impacts of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality,Wealth Taxation},
  url_main_data = {https://bibbase.org/network/publication/saez-zucman-wealthinequalityintheunitedstatessince1913evidencefromcapitalizedincometaxdatamaindata-2015},
  url_online_appendix = {https://bibbase.org/network/publication/saez-zucman-onlineappendixofwealthinequalityintheunitedstatessince1913evidencefromcapitalizedincometaxdata-2015},
  url_working_paper = {https://bibbase.org/network/publication/saez-zucman-wealthinequalityintheunitedstatessince1913evidencefromcapitalizedincometaxdata-2014}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. November 2016.

link file

@misc{InternalRevenueService2016_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2016},
  month = {nov},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2015},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2016_InstructionsForm706UnitedStates.pdf}
}

Global Wealth Databook 2016. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. November 2016.

link file

@misc{Shorrocksetal2016,
  title = {Global Wealth Databook 2016},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2016},
  month = {nov},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {Since 2010, the Credit Suisse Wealth Report has been the leading reference on global household wealth. It contains the most comprehensive and up-to-date findings on global wealth across the entire wealth spectrum -- from the very base of the "wealth pyramid," capturing 3.5 billion adults with wealth below USD 10,000, to those at the apex, who account for a small part of the world's population, yet own a significant share of its wealth. Research for the Credit Suisse Global Wealth Databook was undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic and the architects and principal authors of "Personal Wealth from a Global Perspective," (Oxford University Press, 2008). Rodrigo Lluberas was also a very significant contributor to the project. The aim of the Credit Suisse Global Wealth project is to provide the best available estimates of the wealth holdings of households around the world, for the period since 2000. While the Credit Suisse Global Wealth Report highlights the main findings of our study, this Databook includes the full extent of our analysis. More importantly, it sets out in detail the data used in our Global Wealth project, the methodology for calculating estimates of wealth, and how this may differ from other reports in this field. The Credit Suisse Global Wealth Databook provides detailed information on the evolution of household wealth levels during the period from 2000 to mid-2016, on both a regional and a country level. It presents our estimates on the distribution of wealth for over 200 countries. Based on this rich set of data, this year's Databook presents findings on the most significant trends at the bottom of the global wealth pyramid.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2016.pdf}
}

Global Wealth Report 2016. Shorrocks, Anthony; Davies, James B.; Lluberas, Rodrigo; and Koutsoukis, Antonios. November 2016.

link file

@misc{Shorrocksetal2016a,
  title = {Global Wealth Report 2016},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo and Koutsoukis, Antonios},
  year = {2016},
  month = {nov},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {Despite their significance for economic activity, precise and comprehensive insights into the levels and the global distribution of wealth remain scarce. The Global Wealth Report, issued annually by the Credit Suisse Research Institute, is one of the key sources of intelligence in relation to global wealth development, and delivers extensive estimates of global household wealth levels, covering all regions and population segments. Our seventh edition of the Global Wealth Report confirms a course of the weak global wealth growth. In the course the past 12 months, global wealth has risen by USD 3.5 trillion to USD 256 trillion, which represents an increase of 1.4\%. However, wealth creation has merely kept pace with population growth. As a result, in 2016, wealth per adult was unchanged for the first time since 2008, at approximately USD 52,800. Among the major economies, the USA and Japan were able to generate substantial additional wealth, while the United Kingdom recorded a significant decline as a result of currency depreciation. Since 2008, we have reported on gains in household wealth being driven by an increase in financial assets. Interestingly, we are observing a shift in 2016, as the share of non-financial assets increased for the first time. In total, USD 4.9 trillion were added to real assets, compared to a USD 330 billion rise in financial assets. We have further established that wealth inequality, measured by the share of the wealthiest 1\% and wealthiest 10\% of adults, as compared to the rest of the world's adult population, continues to rise. While the bottom half collectively own less than 1\% of total wealth, the wealthiest top 10\% own 89\% of all global assets. Since the beginning of the century, emerging economies have significantly influenced the global allocation of wealth. In 2000, emerging economies accounted for a mere 12\% of global wealth, but have contributed nearly 25\% towards global growth since. Today, emerging nations are home to 18\% of the world's ultra-high net worth population. China alone accounts for 9\% of the top decile of global wealth holders, which is well above France, Germany, Italy, and the United Kingdom. Besides the recurring themes, our 2016 edition of the Global Wealth Report sheds light on the most significant trends at the bottom of the global wealth pyramid. Currently, an estimated 9\% of adults globally are net debtors, which is without a doubt a worrying development. In our report, we provide insights into the regional composition of this segment, explore structural factors associated with poverty, and estimate the assets owned by the lower wealth segments. We trust that you will find our report insightful.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2016a.pdf}
}

Despite their significance for economic activity, precise and comprehensive insights into the levels and the global distribution of wealth remain scarce. The Global Wealth Report, issued annually by the Credit Suisse Research Institute, is one of the key sources of intelligence in relation to global wealth development, and delivers extensive estimates of global household wealth levels, covering all regions and population segments. Our seventh edition of the Global Wealth Report confirms a course of the weak global wealth growth. In the course the past 12 months, global wealth has risen by USD 3.5 trillion to USD 256 trillion, which represents an increase of 1.4%. However, wealth creation has merely kept pace with population growth. As a result, in 2016, wealth per adult was unchanged for the first time since 2008, at approximately USD 52,800. Among the major economies, the USA and Japan were able to generate substantial additional wealth, while the United Kingdom recorded a significant decline as a result of currency depreciation. Since 2008, we have reported on gains in household wealth being driven by an increase in financial assets. Interestingly, we are observing a shift in 2016, as the share of non-financial assets increased for the first time. In total, USD 4.9 trillion were added to real assets, compared to a USD 330 billion rise in financial assets. We have further established that wealth inequality, measured by the share of the wealthiest 1% and wealthiest 10% of adults, as compared to the rest of the world's adult population, continues to rise. While the bottom half collectively own less than 1% of total wealth, the wealthiest top 10% own 89% of all global assets. Since the beginning of the century, emerging economies have significantly influenced the global allocation of wealth. In 2000, emerging economies accounted for a mere 12% of global wealth, but have contributed nearly 25% towards global growth since. Today, emerging nations are home to 18% of the world's ultra-high net worth population. China alone accounts for 9% of the top decile of global wealth holders, which is well above France, Germany, Italy, and the United Kingdom. Besides the recurring themes, our 2016 edition of the Global Wealth Report sheds light on the most significant trends at the bottom of the global wealth pyramid. Currently, an estimated 9% of adults globally are net debtors, which is without a doubt a worrying development. In our report, we provide insights into the regional composition of this segment, explore structural factors associated with poverty, and estimate the assets owned by the lower wealth segments. We trust that you will find our report insightful.

Connecticut Estate and Gift Tax Instructions (2016). 2016.

link

@misc{2016_ConnecticutEstateGiftTaxInstructions,
  title = {Connecticut Estate and Gift Tax Instructions (2016)},
  author = {Unknown},
  year = {2016},
  url = {https://portal.ct.gov/DRS/DRS-Forms/2016-Forms/2016-CT-706},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Form 900RE (2016). 2016.

link

@misc{2016_DelawareForm900RE,
  title = {Delaware Form 900RE (2016)},
  author = {Unknown},
  year = {2016},
  url = {https://revenue.delaware.gov/personal-income-tax-forms/prior-year-personal-income-tax-forms/2016-personal-income-tax-forms/},
  keywords = {Data Sources: Taxes on Wealth}
}

Hawaii Estate Tax Form (2016). 2016.

link

@misc{2016_HawaiiEstateTaxForm,
  title = {Hawaii Estate Tax Form (2016)},
  author = {Unknown},
  year = {2016},
  url = {https://files.hawaii.gov/tax/forms/2020/m6ins.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax and Fact Sheet (2016). 2016.

link

@misc{2016_IllinoisEstateTaxFactSheet,
  title = {Illinois Estate Tax and Fact Sheet (2016)},
  author = {Unknown},
  year = {2016},
  url = {https://illinoisattorneygeneral.gov/publications/estatetax.html#2016decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Form 700 (2016). 2016.

link

@misc{2016_IllinoisEstateTaxForm700,
  title = {Illinois Estate Tax Form 700 (2016)},
  author = {Unknown},
  year = {2016},
  url = {https://illinoisattorneygeneral.gov/publications/estatetaxform.html#2016decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Form MET-1 (2016). 2016.

link

@misc{2016_MarylandEstateTaxFormMET1,
  title = {Maryland Estate Tax Form MET-1 (2016)},
  author = {Unknown},
  year = {2016},
  url = {https://www.marylandtaxes.gov/individual/fiduciary/2016_Estate_and_Fiduciary_Forms.php},
  keywords = {Data Sources: Taxes on Wealth}
}

Minnesota Estate Tax Instructions (2016). 2016.

link

@misc{2016_MinnesotaEstateTaxInstructions,
  title = {Minnesota Estate Tax Instructions (2016)},
  author = {Unknown},
  year = {2016},
  url = {https://www.revenue.state.mn.us/sites/default/files/2016-09/m706_inst_16.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Rhode Island Estate Tax Form 100A (2002–2014). 2016.

link

@misc{2016_RhodeIslandEstateTaxForm,
  title = {Rhode Island Estate Tax Form 100A (2002–2014)},
  author = {Unknown},
  year = {2016},
  url = {http://www.tax.ri.gov/forms/2018/Estate/RI-100A_2002-2014_m2018.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Rhode Island Form RI-100 – Basic Instructions (2002–2017). 2016.

link

@misc{2016_RhodeIslandFormRI100Basic,
  title = {Rhode Island Form RI-100 – Basic Instructions (2002–2017)},
  author = {Unknown},
  year = {2016},
  url = {https://tax.ri.gov/sites/g/files/xkgbur541/files/forms/2016/Estate/2016-RI-100_instructions.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Tennessee Inheritance Tax Outline. 2016.

link

@misc{2016_TennesseeInheritanceTaxOutline,
  title = {Tennessee Inheritance Tax Outline},
  author = {Unknown},
  year = {2016},
  url = {https://bibbase.org/network/publication/anonymous-tennesseeinheritancetaxoutline-2016},
  keywords = {Data Sources: Taxes on Wealth}
}

Vermont Estate Tax Form E-1 (2008–2015). 2016.

link

@misc{2016_VermontEstateTaxFormE1,
  title = {Vermont Estate Tax Form E-1 (2008–2015)},
  author = {Unknown},
  year = {2016},
  url = {https://tax.vermont.gov/individuals},
  keywords = {Data Sources: Taxes on Wealth}
}

Worldwide Estate and Inheritance Tax Guide 2016. Ernst & Young. 2016.

link

@misc{ErnstYoung2016_WorldwideEstateInheritanceTaxGuide,
  title = {Worldwide Estate and Inheritance Tax Guide 2016},
  author = {{Ernst \& Young}},
  year = {2016},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-estate-and-inheritance-tax-guide-2016.pdf},
  urldate = {2022-02-01},
  abstract = {Worldwide Estate and Inheritance Tax Guide 2016 (WEITG) --- formerly published as International Es-tate and Inheritance Tax Guide --- is published by EY Private Client Services network, which comprises professionals from EY member firms. The 2016 edition summarizes the gift, estate and inheritance tax systems and describes wealth transfer planning considerations in 38 jurisdictions and territories. It is relevant to the owners of family businesses and private companies, managers of private capital enterprises, executives of multinational companies (MNCs) and other entrepreneurial and internationally mobile high-net-worth individuals (HNWIs). The content is based on information current as of March 2016, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applica-ble rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local EY office to obtain updated information.},
  keywords = {Data Sources: Taxes on Wealth}
}

Worldwide Personal Tax and Immigration Guide 2016–17. Ernst & Young. September 2016.

link file

@misc{ErnstYoung2016_WorldwidePersonalTaxImmigrationGuide,
  title = {Worldwide Personal Tax and Immigration Guide 2016--17},
  author = {{Ernst \& Young}},
  year = {2016},
  month = {sep},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2016-17.pdf},
  urldate = {2022-08-10},
  abstract = {Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax and Immigration Guide, in such a shifting tax landscape, especially if they are contemplating new markets.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2016_WorldwidePersonalTaxImmigrationGuide.pdf}
}

2015 (22)

Estate and Inheritance Taxes around the World. Cole, Alan. Tax Foundation. March 2015.

link file

@techreport{Cole2015,
  title = {Estate and Inheritance Taxes around the World},
  author = {Cole, Alan},
  year = {2015},
  month = {mar},
  number = {458},
  institution = {Tax Foundation},
  url = {https://taxfoundation.org/estate-and-inheritance-taxes-around-world/},
  urldate = {2023-05-27},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Fiscal {{Fact}}},
  url_file = {Cole2015.pdf}
}

Overview of the French Tax System. Public Finances Directorate General. 2015.

link file

@misc{PublicFinancesDirectorateGeneral2015_OverviewFrenchTaxSystem,
  title = {Overview of the {{French}} Tax System},
  author = {{Public Finances Directorate General}},
  year = {2015},
  url = {https://www.impots.gouv.fr/sites/default/files/media/french_tax_law_2015.pdf},
  urldate = {2022-03-03},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {PublicFinancesDirectorateGeneral2015_OverviewFrenchTaxSystem.pdf}
}

The Government Finance Database: A Common Resource for Quantitative Research in Public Financial Analysis. Pierson, Kawika; Hand, M.; and Thompson, Fred. 2015.

link file

@misc{Piersonetal2015,
  title = {The Government Finance Database: A Common Resource for Quantitative Research in Public Financial Analysis},
  author = {Pierson, Kawika and Hand, M. and Thompson, Fred},
  year = {2015},
  url = {https://willamette.edu/mba/research-impact/public-datasets/index.html},
  urldate = {2024-09-27},
  abstract = {Quantitative public financial management research is limited by the lack of a common database for empirical analysis. The U.S. Census Bureau distributes government finance data that some scholars have utilized, but the difficult process of collecting, interpreting, and organizing the data has led its adoption to be prohibitive and inconsistent. On this website we offer a single, coherent resource that contains all of the census data from 1967 through the most recent update, uses easy to understand natural-language variable names, and can be extended when new data is available. Because of the size of the data, the links below give you the option to download the entire database or only the set of governments you are interested in. Each download link includes a text file of the data, our research paper describing the data, and several appendices to help you work with it.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Piersonetal2015.zip}
}

Long-Run Trends in the Distribution of Income and Wealth. Roine, Jesper; and Waldenström, Daniel. Handbook of Income Distribution, 2: 469–592. 2015.

link data files doi

@incollection{RoineWaldenstrom2015,
  title = {Long-Run Trends in the Distribution of Income and Wealth},
  author = {Roine, Jesper and Waldenstr{\"o}m, Daniel},
  year = {2015},
  booktitle = {Handbook of Income Distribution},
  volume = {2},
  pages = {469--592},
  publisher = {North-Holland},
  doi = {10.1016/B978-0-444-59428-0.00008-4},
  url = {https://doi.org/10.1016/B978-0-444-59428-0.00008-4},
  abstract = {This chapter reviews the long-run developments in the distribution of personal income and wealth. It also discusses suggested explanations for the observed patterns. We try to answer questions such as: What do we know, and how do we know, about the distribution of income and wealth over time? Are there common trends across countries or over the path of development? How do the facts relate to proposed theories about changes in inequality? We present the main inequality trends, in some cases starting as early as in the late eighteenth century, combining previous research with recent findings in the so-called top income literature and new evidence on wealth concentration. The picture that emerges shows that inequality was historically high almost everywhere at the beginning of the twentieth century. In some countries this situation was preceded by increasing concentration, but in most cases inequality seems to have been relatively constant at a high level in the nineteenth century. Over the twentieth century inequality decreased almost everywhere for the first 80 years, largely due to decreasing wealth concentration and decreasing capital incomes in the top of the distribution. Thereafter trends became more divergent across countries and also different across income and wealth distributions. Econometric evidence over the long run suggests that top shares increase in periods of above-average growth, whereas democracy and high marginal tax rates are associated with lower top shares.},
  keywords = {Data Sources: Wealth Inequality,Cross-National Comparisons,Determinants of Wealth and Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  address = {Amsterdam},
  chapter = {7},
  editor = {Atkinson, Anthony B. and Bourguignon, Fran{\c c}ois},
  isbn = {978-0-444-59430-3},
  url_data_files = {https://bibbase.org/network/publication/roine-waldenstrm-longruntrendsinthedistributionofincomeandwealthdatafiles-2015}
}

Long-Run Trends in the Distribution of Income and Wealth: Data Files. Roine, Jesper; and Waldenström, Daniel. 2015.

link file parent book chapter

@misc{RoineWaldenstrom2015data,
  title = {Long-Run Trends in the Distribution of Income and Wealth: Data Files},
  author = {Roine, Jesper and Waldenstr{\"o}m, Daniel},
  year = {2015},
  url = {https://sites.google.com/view/danielwaldenstrom/data-programs},
  urldate = {2022-03-15},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {RoineWaldenstrom2015data.zip},
  url_parent_book_chapter = {https://bibbase.org/network/publication/roine-waldenstrm-longruntrendsinthedistributionofincomeandwealth-2015}
}

Online Appendix of Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data. Saez, Emmanuel; and Zucman, Gabriel. October 2015.

link file published paper working paper doi

@misc{SaezZucman2016app,
  title = {Online Appendix of Wealth Inequality in the {{United States}} since 1913: Evidence from Capitalized Income Tax Data},
  author = {Saez, Emmanuel and Zucman, Gabriel},
  year = {2015},
  month = {oct},
  doi = {10.1093/qje/qjw004},
  url = {https://doi.org/10.1093/qje/qjw004},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {SaezZucman2016app.pdf},
  url_published_paper = {https://bibbase.org/network/publication/saez-zucman-wealthinequalityintheunitedstatessince1913evidencefromcapitalizedincometaxdata-2016},
  url_working_paper = {https://bibbase.org/network/publication/saez-zucman-wealthinequalityintheunitedstatessince1913evidencefromcapitalizedincometaxdata-2014}
}

Wealth Inequality in the United States since 1913: Evidence from Capitalized Income Tax Data: Main Data. Saez, Emmanuel; and Zucman, Gabriel. 2015.

link file published paper working paper

@misc{SaezZucman2016data,
  title = {Wealth Inequality in the {{United States}} since 1913: Evidence from Capitalized Income Tax Data: Main Data},
  author = {Saez, Emmanuel and Zucman, Gabriel},
  year = {2015},
  url = {https://gabriel-zucman.eu/uswealth/},
  urldate = {2022-03-10},
  abstract = {Tables and figures included in the paper (.xlsx).},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {SaezZucman2016data.xlsx},
  url_published_paper = {https://bibbase.org/network/publication/saez-zucman-wealthinequalityintheunitedstatessince1913evidencefromcapitalizedincometaxdata-2016},
  url_working_paper = {https://bibbase.org/network/publication/saez-zucman-wealthinequalityintheunitedstatessince1913evidencefromcapitalizedincometaxdata-2014}
}

Global Wealth Databook 2015. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2015.

link file

@misc{Shorrocksetal2015,
  title = {Global Wealth Databook 2015},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2015},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {Since 2010, the Credit Suisse Wealth Report has been the leading reference on global wealth. It contains the most comprehensive and up-to-date findings on global wealth across the entire wealth spectrum -- from the very base of the ``wealth pyramid,'' capturing 3.4 billion adults with wealth below USD 10,000, to the millionaires, who account for 0.7\% of adult population, but yet own 45.2\% of global wealth. Research for the Credit Suisse Global Wealth Databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic and the architects and principal authors of "Personal Wealth from a Global Perspective," Oxford University Press, 2008. Rodrigo Lluberas has also been a very significant contributor to the project. The aim of the Credit Suisse Global Wealth project is to provide the best available estimates of the wealth holdings of households around the world for the period since the year 2000. While the Credit Suisse Global Wealth Report highlights the main findings of our study, this 158-page Databook underlines the extent of our analysis. More importantly, it sets out in detail the data employed in our Global Wealth project, the methodology used to calculate estimates of wealth and how this may differ from other reports in this field. The Credit Suisse Global Wealth Databook provides detailed information on the evolution of household wealth levels through the period 2000 to mid-2015 at both the regional and country level. It presents our estimates on the distribution of wealth for over 200 countries. Based on this rich data, the Databook presents findings on the global middle class, its size and how it fared over time.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2015.pdf}
}

Global Wealth Report 2015. Stierli, Markus; Shorrocks, Anthony; Davies, James B.; Lluberas, Rodrigo; and Koutsoukis, Antonios. October 2015.

link file

@misc{Stierlietal2015,
  title = {Global Wealth Report 2015},
  author = {Stierli, Markus and Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo and Koutsoukis, Antonios},
  year = {2015},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Stierlietal2015.pdf}
}

Hawaii Estate Tax Return. State of Hawaii Department of Taxation. 2015.

link

@misc{StateofHawaiiDepartmentofTaxation2015_HawaiiEstateTaxReturn,
  title = {Hawaii Estate Tax Return},
  author = {{State of Hawaii Department of Taxation}},
  year = {2015},
  url = {https://tax.hawaii.gov/forms/a1_1alpha_prioryrs/},
  urldate = {2024-09-22},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Form M-6}
}

Connecticut Estate and Gift Tax Instructions (2015). 2015.

link

@misc{2015_ConnecticutEstateGiftTaxInstructions,
  title = {Connecticut Estate and Gift Tax Instructions (2015)},
  author = {Unknown},
  year = {2015},
  url = {https://portal.ct.gov/DRS/DRS-Forms/2015-Forms/2015-CT-706-Form-Series},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Form 900RE (2015). 2015.

link

@misc{2015_DelawareForm900RE,
  title = {Delaware Form 900RE (2015)},
  author = {Unknown},
  year = {2015},
  url = {https://revenue.delaware.gov/personal-income-tax-forms/prior-year-personal-income-tax-forms/2015-2016-personal-income-tax-forms/},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax and Fact Sheet (2015). 2015.

link

@misc{2015_IllinoisEstateTaxFactSheet,
  title = {Illinois Estate Tax and Fact Sheet (2015)},
  author = {Unknown},
  year = {2015},
  url = {https://illinoisattorneygeneral.gov/publications/estatetax.html#2015decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Form 700 (2015). 2015.

link

@misc{2015_IllinoisEstateTaxForm700,
  title = {Illinois Estate Tax Form 700 (2015)},
  author = {Unknown},
  year = {2015},
  url = {https://illinoisattorneygeneral.gov/publications/estatetaxform.html#2015decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Form MET-1 (2015). 2015.

link

@misc{2015_MarylandEstateTaxFormMET1,
  title = {Maryland Estate Tax Form MET-1 (2015)},
  author = {Unknown},
  year = {2015},
  url = {https://www.marylandtaxes.gov/individual/fiduciary/2015_Estate_and_Fiduciary_Forms.php},
  keywords = {Data Sources: Taxes on Wealth}
}

Minnesota Estate Tax Instructions (2015). 2015.

link

@misc{2015_MinnesotaEstateTaxInstructions,
  title = {Minnesota Estate Tax Instructions (2015)},
  author = {Unknown},
  year = {2015},
  url = {https://www.revenue.state.mn.us/sites/default/files/2015-09/m706_inst_15.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Rhode Island Estate Tax Form 100A (2015 onwards). 2015.

link

@misc{2016_RhodeIslandEstateTaxForma,
  title = {Rhode Island Estate Tax Form 100A (2015 onwards)},
  author = {Unknown},
  year = {2015},
  url = {http://www.tax.ri.gov/forms/2017/Estate/RI-100A_2015+_m.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Survey of State Estate, Inheritance, and Gift Taxes (2015). 2015.

link

@misc{Michael2015,
  title = {Survey of State Estate, Inheritance, and Gift Taxes (2015)},
  author = {Unknown},
  year = {2015},
  url = {https://www.leg.mn.gov/docs/2016/other/160131.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Swedish Taxation: Developments since 1862. Palgrave Macmillan. 2015.

link doi

@book{HenreksonStenkula2015,
  title = {Swedish Taxation: Developments since 1862},
  author = {Unknown},
  year = {2015},
  publisher = {Palgrave Macmillan},
  doi = {10.1057/9781137478153},
  url = {http://link.springer.com/10.1057/9781137478153},
  urldate = {2024-09-26},
  keywords = {Data Sources: Taxes on Wealth},
  address = {New York},
  editor = {Henrekson, Magnus and Stenkula, Mikael},
  isbn = {978-1-137-47815-3}
}

Tennessee Exemption Thresholds (1999–2016). 2015.

link

@misc{2015_TennesseeExemptionThresholds19992016,
  title = {Tennessee Exemption Thresholds (1999–2016)},
  author = {Unknown},
  year = {2015},
  url = {https://www.tn.gov/revenue/taxes/inheritance-tax/exemptions.html},
  keywords = {Data Sources: Taxes on Wealth}
}

Worldwide Estate and Inheritance Tax Guide 2015. Ernst & Young. 2015.

link file

@misc{ErnstYoung2015_WorldwideEstateInheritanceTaxGuide,
  title = {Worldwide Estate and Inheritance Tax Guide 2015},
  author = {{Ernst \& Young}},
  year = {2015},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-estate-and-inheritance-tax-guide-2015.pdf},
  urldate = {2022-02-01},
  abstract = {Worldwide Estate and Inheritance Tax Guide 2015 (WEITG) --- formerly published as International Estate and Inheritance Tax Guide --- is published by EY's Private Client Services network, which comprises of professionals from EY member firms. The 2015 edition summarizes the estate tax planning systems and describes wealth transfer planning considerations in 39 jurisdictions and territories. It is relevant to the owners of family businesses and private companies, managers of private capital enterprises, executives of multinational companies (MNCs) and other entrepreneurial and internationally mobile high-net-worth individuals (HNWIs). The content is based on information current as of February 2015, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local EY office to obtain updated information.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2015_WorldwideEstateInheritanceTaxGuide.pdf}
}

Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2015–16. Ernst & Young. September 2015.

link file

@misc{ErnstYoung2015_WorldwidePersonalTaxGuideIncome,
  title = {Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2015--16},
  author = {{Ernst \& Young}},
  year = {2015},
  month = {sep},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2015-16.pdf},
  urldate = {2022-08-10},
  abstract = {Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax Guide, in such a shifting tax landscape, especially if they are contemplating new markets.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2015_WorldwidePersonalTaxGuideIncome.pdf}
}

2014 (19)

Indiana Inheritance Tax Frequently Asked Questions. Indiana. 2014.

link file

@misc{Indiana2014_IndianaInheritanceTaxFrequentlyAsked,
  title = {Indiana {{Inheritance Tax}} Frequently Asked Questions},
  author = {{Indiana}},
  year = {2014},
  url = {https://www.in.gov/dor/files/inheritance-faqs.pdf},
  urldate = {2024-09-23},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Indiana2014_IndianaInheritanceTaxFrequentlyAsked.pdf}
}

Kansas Statutes Section 79-15,126. Kansas. 2014.

link file

@misc{Kansas2014_KansasStatutesSection7915126,
  title = {Kansas Statutes Section 79-15,126},
  author = {{Kansas}},
  year = {2014},
  url = {https://kslegislature.gov/li_2014/b2013_14/statute/079_000_0000_chapter/079_015_0000_article/079_015_0126_section/079_015_0126_k/},
  urldate = {2024-10-04},
  keywords = {Data Sources: Taxes on Wealth},
  note = {L. 2001, ch. 77, {\S} 1},
  url_file = {Kansas2014_KansasStatutesSection7915126.pdf}
}

Wealth Transfer Taxation: An Empirical Investigation. Profeta, Paola; Scabrosetti, Simona; and Winer, Stanley L. International Tax and Public Finance, 21(4): 720–767. August 2014.

link doi

@article{Profetaetal2014,
  title = {Wealth Transfer Taxation: An Empirical Investigation},
  author = {Profeta, Paola and Scabrosetti, Simona and Winer, Stanley L.},
  year = {2014},
  month = {aug},
  journal = {International Tax and Public Finance},
  volume = {21},
  number = {4},
  pages = {720--767},
  doi = {10.1007/s10797-014-9325-0},
  url = {https://doi.org/10.1007/s10797-014-9325-0},
  abstract = {We present an empirical model of wealth transfer taxation in the revenue systems of the G7 countries---Canada, France, Germany, Italy, Japan, the UK, and the US---over the period from 1965 to 2009. Our model emphasizes the influences of population aging and of the stock of household wealth in an explanation of the past and likely future of this tax source. Simulations with the model using U.N. demographic projections and projections of household wealth suggest that even in France and Germany where reliance on wealth transfer taxation has been increasing for part of the period studied, wealth transfer taxes can be expected to wither away as population aging deepens over the next two decades. Our results indicate that recent tax designs that rely upon the taxation of wealth transfers to preserve equity in the face of declining taxation of capital incomes may be, in this respect, politically infeasible for the foreseeable future. We conclude by using the case of wealth transfer taxation to raise the general question of the extent to which the consistency of a proposed reform with expected political equilibria ought to play a role in the design of a normative policy blueprint.},
  keywords = {Data Sources: Taxes on Wealth,Estate Inheritance and Gift Taxes}
}

Global Wealth Databook 2014. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2014.

link file

@misc{Shorrocksetal2014,
  title = {Global Wealth Databook 2014},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2014},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {Since 2010, the Credit Suisse Wealth Report has been the leading reference on global wealth. It contains the most comprehensive and up-to-date findings on global wealth across the entire wealth spectrum -- from the very base of the ``wealth pyramid,'' capturing 3.3 billion adults with wealth below USD 10,000, to the millionaires, who account for 0.7\% of adult population, but yet own 44\% of global wealth. Research for the Credit Suisse Global Wealth Databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic and the architects and principal authors of "Personal Wealth from a Global Perspective," Oxford University Press, 2008. Rodrigo Lluberas has also been a very significant contributor to the project. The aim of the Credit Suisse Global Wealth project is to provide the best available estimates of the wealth holdings of households around the world for the period since the year 2000. While the Credit Suisse Global Wealth Report highlights the main findings of our study, this 156-page Databook underlines the extent of our analysis. More importantly, it sets out in detail the data employed in our Global Wealth project, the methodology used to calculate estimates of wealth and how this may differ from other reports in this field. The Credit Suisse Global Wealth Databook provides detailed information on the evolution of household wealth levels through the period 2000 to mid-2014 at both the regional and country level. It presents our estimates on the distribution of wealth for over 200 countries. Based on this rich data, the Databook presents findings on wealth inequality in developed countries and emerging markets.},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2014.pdf}
}

Global Wealth Report 2014. Stierli, Markus; Shorrocks, Anthony; Davies, James B.; Lluberas, Rodrigo; and Koutsoukis, Antonios. October 2014.

link file

@misc{Stierlietal2014,
  title = {Global Wealth Report 2014},
  author = {Stierli, Markus and Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo and Koutsoukis, Antonios},
  year = {2014},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Stierlietal2014.pdf}
}

Hawaii Estate Tax Return. State of Hawaii Department of Taxation. 2014.

link

@misc{StateofHawaiiDepartmentofTaxation2014_HawaiiEstateTaxReturn,
  title = {Hawaii Estate Tax Return},
  author = {{State of Hawaii Department of Taxation}},
  year = {2014},
  url = {https://tax.hawaii.gov/forms/a1_1alpha_prioryrs/},
  urldate = {2024-09-22},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Form M-6}
}

Forty Years after: The Solidarity Tax on Wealth (ISF) in France 1982-. Trannoy, Alain. November 2014.

link file

@misc{Trannoy2014,
  title = {Forty Years after: The Solidarity Tax on Wealth ({{ISF}}) in France 1982-},
  author = {Trannoy, Alain},
  year = {2014},
  month = {nov},
  url = {https://ec.europa.eu/economy_finance/events/2014/20141113-taxation/documents/trannoy.pdf},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Slides prepared for the ECFIN workshop: "The wealth tax, past, present, future."},
  url_file = {Trannoy2014.pdf}
}

Connecticut Estate and Gift Tax Instructions (2014). 2014.

link

@misc{2014_ConnecticutEstateGiftTaxInstructions,
  title = {Connecticut Estate and Gift Tax Instructions (2014)},
  author = {Unknown},
  year = {2014},
  url = {https://portal.ct.gov/DRS/DRS-Forms/2014-Forms/2014-CT-706},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Form 900RE (2014). 2014.

link

@misc{2014_DelawareForm900RE,
  title = {Delaware Form 900RE (2014)},
  author = {Unknown},
  year = {2014},
  url = {https://revenue.delaware.gov/personal-income-tax-forms/prior-year-personal-income-tax-forms/2014-2015-personal-income-tax-forms/},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax and Fact Sheet (2014). 2014.

link

@misc{2014_IllinoisEstateTaxFactSheet,
  title = {Illinois Estate Tax and Fact Sheet (2014)},
  author = {Unknown},
  year = {2014},
  url = {https://illinoisattorneygeneral.gov/publications/estatetax.html#2014decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Form 700 (2014). 2014.

link

@misc{2014_IllinoisEstateTaxForm700,
  title = {Illinois Estate Tax Form 700 (2014)},
  author = {Unknown},
  year = {2014},
  url = {https://illinoisattorneygeneral.gov/publications/estatetaxform.html#2014decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Form MET-1 (2014). 2014.

link

@misc{2014_MarylandEstateTaxFormMET1,
  title = {Maryland Estate Tax Form MET-1 (2014)},
  author = {Unknown},
  year = {2014},
  url = {https://www.marylandtaxes.gov/individual/fiduciary/2014_Estate_and_Fiduciary_Forms.php},
  keywords = {Data Sources: Taxes on Wealth}
}

Minnesota Estate Tax Instructions (2014). 2014.

link

@misc{2014_MinnesotaEstateTaxInstructions,
  title = {Minnesota Estate Tax Instructions (2014)},
  author = {Unknown},
  year = {2014},
  url = {https://www.revenue.state.mn.us/sites/default/files/2014-09/m706_inst_14.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

New York Estate Tax Form ET-706 (2014). 2014.

link

@misc{2014_NewYorkEstateTaxForm,
  title = {New York Estate Tax Form ET-706 (2014)},
  author = {Unknown},
  year = {2014},
  url = {https://www.tax.ny.gov/forms/prvforms/estate_forms_2011_2014.htm},
  keywords = {Data Sources: Taxes on Wealth}
}

New York Estate Tax Instructions (2014). 2014.

link

@misc{2014_NewYorkEstateTaxInstructions,
  title = {New York Estate Tax Instructions (2014)},
  author = {Unknown},
  year = {2014},
  url = {https://www.tax.ny.gov/forms/prvforms},
  keywords = {Data Sources: Taxes on Wealth}
}

Washington Estate Tax Form 85 (2014–2020). 2014.

link

@misc{2014_WashingtonEstateTaxForm85,
  title = {Washington Estate Tax Form 85 (2014–2020)},
  author = {Unknown},
  year = {2014},
  url = {https://dor.wa.gov/forms-publications/forms-subject},
  keywords = {Data Sources: Taxes on Wealth}
}

Cross-Country Review of Taxes on Wealth and Transfers of Wealth. Ernst & Young. European Commission. October 2014.

link file

@techreport{ErnstYoung2014_CrosscountryReviewTaxesWealthTransfers,
  title = {Cross-Country Review of Taxes on Wealth and Transfers of Wealth},
  author = {{Ernst \& Young}},
  year = {2014},
  month = {oct},
  institution = {European Commission},
  url = {https://ec.europa.eu/taxation_customs/sites/taxation/files/docs/body/2014_eu_wealth_tax_project_finale_report.pdf},
  abstract = {This study compares three different categories of taxes on wealth and the transfer of wealth: - Inheritance and gift; - Real estate and land; - Net-wealth. Inheritances are taxed in 20 Member States and gifts in 21. One of the main characteristics of both inheritance and gift taxes is the principle of care between generations whereby the spouse or children are largely exempt from tax. Thus although the tax base is broad and rates can be high, the revenues from inheritance and gift taxes are relatively low. Real estate is taxed in every Member State. Most Member States tax both the possession and the transfer of real estate. Tax rates are on the whole relatively low but there are normally very few exemptions. The main issue with real estate taxes, especially those on the possession of real estate, is the issue of the value for tax purposes. Taxes on net-wealth are rare. Though several countries have (environmental) taxes on the possession of certain assets, only three Member States use net-wealth as a tax base. Taxes on net-wealth are characterized by a relatively large tax free threshold. Thus only a small proportion of the theoretical number of taxpayers is liable to net-wealth tax. This results in a relatively low revenue yield.},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Specific Contract No8 {{TAXUD}}/2013/{{DE}}/335 Based on Framework Contract No {{TAXUD}}/2012/{{CC}}/117},
  url_file = {ErnstYoung2014_CrosscountryReviewTaxesWealthTransfers.pdf}
}

Worldwide Estate and Inheritance Tax Guide 2014. Ernst & Young. 2014.

link

@misc{ErnstYoung2014_WorldwideEstateInheritanceTaxGuide,
  title = {Worldwide Estate and Inheritance Tax Guide 2014},
  author = {{Ernst \& Young}},
  year = {2014},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-estate-and-inheritance-tax-guide-2014.pdf},
  urldate = {2022-02-01},
  abstract = {Worldwide Estate and Inheritance Tax Guide 2014 (WEITG) --- formerly published as International Estate and Inheritance Tax Guide --- is published by EY's Private Client Services network, which compris-es of professionals hailing from EY member firms in 38 countries around the globe. WEITG summarizes the estate tax planning systems and also describes wealth transfer planning considerations in 38 jurisdictions. It is relevant to the owners of family businesses and private companies or managers of pri-vate capital enterprises as well as the executives of multinational companies (MNCs) and other entrepreneurial and internationally mobile high net worth individuals (HNWIs). The content is based on in-formation current as of 31 May 2014, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local EY office to obtain updated information.},
  keywords = {Data Sources: Taxes on Wealth}
}

Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2014–15. Ernst & Young. September 2014.

link file

@misc{ErnstYoung2014_WorldwidePersonalTaxGuideIncome,
  title = {Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2014--15},
  author = {{Ernst \& Young}},
  year = {2014},
  month = {sep},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2014-15.pdf},
  urldate = {2022-08-10},
  abstract = {Governments worldwide continue to reform their tax codes at a historically rapid rate. Taxpayers need a current guide, such as the Worldwide Personal Tax Guide, in such a shifting tax landscape, especially if they are contemplating new markets.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2014_WorldwidePersonalTaxGuideIncome.pdf}
}

2013 (18)

Delaware Code Chapter 162. Delaware. August 2013.

link file

@misc{Delaware2013_DelawareCodeChapter162,
  title = {Delaware Code Chapter 162},
  author = {{Delaware}},
  year = {2013},
  month = {aug},
  url = {https://legis.delaware.gov/SessionLaws/Chapter?id=16192},
  urldate = {2024-09-11},
  keywords = {Data Sources: Taxes on Wealth},
  note = {147th General Assembly, formerly Senate Bill No. 149},
  url_file = {Delaware2013_DelawareCodeChapter162.pdf}
}

European System of Accounts: ESA 2010. Eurostat. December 2013.

link file

@misc{Eurostat2013_EuropeanSystemAccountsESA2010,
  title = {European {{System}} of {{Accounts}}: {{ESA}} 2010},
  author = {{Eurostat}},
  year = {2013},
  month = {dec},
  url = {https://doi.org/10.2785/16644},
  abstract = {The European System of Accounts (hereinafter referred to as `the ESA 2010' or `the ESA') is an internationally compatible accounting framework for a systematic and detailed description of a total economy (that is, a region, country or group of countries), its components and its relations with other total economies.},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Eurostat2013_EuropeanSystemAccountsESA2010.pdf}
}

Global Wealth Report 2013. Keating, Giles; O'Sullivan, Michael; Shorrocks, Anthony; Davies, James B.; Lluberas, Rodrigo; and Koutsoukis, Antonios. October 2013.

link file

@misc{Keatingetal2013,
  title = {Global Wealth Report 2013},
  author = {Keating, Giles and O'Sullivan, Michael and Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo and Koutsoukis, Antonios},
  year = {2013},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Keatingetal2013.pdf}
}

Germany. PKF International Ltd. Whillans's Worldwide Taxes 2013-14, pp. 233–242. June 2013.

link file

@incollection{PKFInternationalLtd2013_Germany,
  title = {Germany},
  author = {{PKF International Ltd}},
  year = {2013},
  month = {jun},
  booktitle = {Whillans's {{Worldwide Taxes}} 2013-14},
  pages = {233--242},
  publisher = {Tolley},
  url = {https://www.tolley.co.uk/knowledge-centre/whillanss-worldwide-taxes-2013-14},
  urldate = {2023-06-02},
  keywords = {Data Sources: Taxes on Wealth},
  address = {London},
  isbn = {978-1-4057-7901-2},
  url_file = {PKFInternationalLtd2013_Germany.pdf}
}

Global Wealth Databook 2013. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2013.

link file

@misc{Shorrocksetal2013,
  title = {Global Wealth Databook 2013},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2013},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {This is now the fourth edition of the Credit Suisse Global Wealth Databook -- an in-depth project that offers investors the most comprehensive study of world wealth, and which remains the only study that analyzes the wealth of all the world's 4.7 billion adults. Research for the Credit Suisse Global Wealth Databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic, and the architects and principal authors of "Personal Wealth from a Global Perspective," Oxford University Press, 2008. Rodrigo Lluberas has also been a very significant contributor to the project. The aim of the Credit Suisse Global Wealth project is to provide the best available estimates of the wealth holdings of households around the world for the period since the year 2000. While the Credit Suisse Global Wealth Report highlights the main findings of our study, this 155-page Databook underlines the extent of our analysis. More importantly, it sets out in detail the data employed in our Global Wealth project, the methodology used to calculate estimates of wealth and how this may differ from other reports in this field. The Credit Suisse Global Wealth Databook also details the evolution of household wealth levels through the period 2000 to mid2013, providing data at both regional and country level on high net worth individuals, and highlighting the wealth pyramid in addition to wealth analysis for 216 countries. This rich data set has enabled our investigation of wealth holdings in the Eurozone area in Chapter 2 of the Wealth Report and provides background for the study of wealth mobility in Chapter 4 of the Wealth Report. Finally, the Databook presents detailed data on relatively under-researched areas, such as the historical wealth series and the composition of household portfolios (assets and debts).},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2013.pdf}
}

5204.0.55.009 - Information Paper: Australian National Accounts, Distribution of Household Income, Consumption and Wealth, 2009-10. Australian Bureau of Statistics. August 2013.

link file parent data

@misc{AustralianBureauofStatistics2022app,
  title = {5204.0.55.009 - {{Information Paper}}: {{Australian National Accounts}}, Distribution of Household Income, Consumption and Wealth, 2009-10},
  author = {{Australian Bureau of Statistics}},
  year = {2013},
  month = {aug},
  url = {https://www.abs.gov.au/AUSSTATS/abs@.nsf/Lookup/5204.0.55.009Main+Features12009-10?OpenDocument},
  urldate = {2023-01-31},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {AustralianBureauofStatistics2022app.pdf},
  url_parent_data = {https://bibbase.org/network/publication/australianbureauofstatistics-australiannationalaccountsdistributionofhouseholdincomeconsumptionandwealth-2022}
}

Hawaii Estate Tax Return. State of Hawaii Department of Taxation. 2013.

link

@misc{StateofHawaiiDepartmentofTaxation2013_HawaiiEstateTaxReturn,
  title = {Hawaii Estate Tax Return},
  author = {{State of Hawaii Department of Taxation}},
  year = {2013},
  url = {https://tax.hawaii.gov/forms/a1_1alpha_prioryrs/},
  urldate = {2024-09-22},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Form M-6}
}

Connecticut Estate and Gift Tax Instructions (2013). 2013.

link

@misc{2013_ConnecticutEstateGiftTaxInstructions,
  title = {Connecticut Estate and Gift Tax Instructions (2013)},
  author = {Unknown},
  year = {2013},
  url = {https://portal.ct.gov/DRS/DRS-Forms/2013-Forms/2013-CT-706-Series},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Form 900RE (2013). 2013.

link

@misc{2013_DelawareForm900RE,
  title = {Delaware Form 900RE (2013)},
  author = {Unknown},
  year = {2013},
  url = {https://revenue.delaware.gov/personal-income-tax-forms/prior-year-personal-income-tax-forms/2013-2014-personal-income-tax-forms/},
  keywords = {Data Sources: Taxes on Wealth}
}

Finance Act 2013. 2013.

link

@misc{IE2013,
  title = {Finance Act 2013},
  author = {Unknown},
  year = {2013},
  url = {https://www.irishstatutebook.ie/eli/2013/act/8/section/85/enacted/en/html#sec85},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax and Fact Sheet (2013). 2013.

link

@misc{2013_IllinoisEstateTaxFactSheet,
  title = {Illinois Estate Tax and Fact Sheet (2013)},
  author = {Unknown},
  year = {2013},
  url = {https://illinoisattorneygeneral.gov/publications/estatetax.html#2013decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Form 700 (2013). 2013.

link

@misc{2013_IllinoisEstateTaxForm700,
  title = {Illinois Estate Tax Form 700 (2013)},
  author = {Unknown},
  year = {2013},
  url = {https://illinoisattorneygeneral.gov/publications/estatetaxform.html#2013decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois State Death Tax Credit Table (2013). 2013.

link

@misc{2013_IllinoisStateDeathTaxCredit,
  title = {Illinois State Death Tax Credit Table (2013)},
  author = {Unknown},
  year = {2013},
  url = {https://illinoisattorneygeneral.gov/publications/calculator/2013calc/taxtable.htm},
  keywords = {Data Sources: Taxes on Wealth}
}

Maine Estate Tax and Fact Sheet (2013). 2013.

link

@misc{2013_MaineEstateTaxFactSheet,
  title = {Maine Estate Tax and Fact Sheet (2013)},
  author = {Unknown},
  year = {2013},
  url = {https://www.maine.gov/revenue/incomeestate/guidance/estate_guidance_pre2013.htm#table},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Form MET-1 (2013). 2013.

link

@misc{2013_MarylandEstateTaxFormMET1,
  title = {Maryland Estate Tax Form MET-1 (2013)},
  author = {Unknown},
  year = {2013},
  url = {https://www.marylandtaxes.gov/individual/fiduciary/2013_Estate_and_Fiduciary_Forms.php},
  keywords = {Data Sources: Taxes on Wealth}
}

Minnesota Estate Tax Instructions (2013). 2013.

link

@misc{2013_MinnesotaEstateTaxInstructions,
  title = {Minnesota Estate Tax Instructions (2013)},
  author = {Unknown},
  year = {2013},
  url = {https://www.revenue.state.mn.us/sites/default/files/2013-11/m706_inst_13.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

International Estate and Inheritance Tax Guide 2013. Ernst & Young. 2013.

link file

@misc{ErnstYoung2013_InternationalEstateInheritanceTaxGuide,
  title = {International Estate and Inheritance Tax Guide 2013},
  author = {{Ernst \& Young}},
  year = {2013},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-estate-and-inheritance-tax-guide-2013.pdf},
  urldate = {2022-08-10},
  abstract = {The International Estate and Inheritance Tax Guide 2013 (IEITG) is published by Ernst \& Young's Personal Tax Services network, which comprises of professionals hailing from Ernst \& Young member firms in over 40 countries around the globe. The IEITG summarizes the estate tax planning systems and also describes wealth transfer planning considerations in 36 jurisdictions. It is relevant to the owners of family businesses and private companies or managers of private capital enterprises as well as the executives of multinational companies (MNCs) and other entrepreneurial and internationally mobile high net worth individuals (HNWIs). The content is based on information current as of 1 September 2012, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local Ernst \& Young office to obtain updated information.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2013_InternationalEstateInheritanceTaxGuide.pdf}
}

Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2013–2014. Ernst & Young. September 2013.

link file

@misc{ErnstYoung2013_WorldwidePersonalTaxGuideIncome,
  title = {Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2013--2014},
  author = {{Ernst \& Young}},
  year = {2013},
  month = {sep},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2013-14.pdf},
  urldate = {2022-08-10},
  abstract = {The Worldwide Personal Tax Guide is part of a suite of premier tax guides published each year by EY, all available online along with Global Tax Alerts and other valuable publications on ey.com and in our EY Global Tax Guides app.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2013_WorldwidePersonalTaxGuideIncome.pdf}
}

2012 (16)

Global Wealth Report 2012. Keating, Giles; O'Sullivan, Michael; Shorrocks, Anthony; Davies, James B.; Lluberas, Rodrigo; and Koutsoukis, Antonios. October 2012.

link file

@misc{Keatingetal2012,
  title = {Global Wealth Report 2012},
  author = {Keating, Giles and O'Sullivan, Michael and Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo and Koutsoukis, Antonios},
  year = {2012},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Keatingetal2012.pdf}
}

The Taxation of Capitalistic Bequests. Kley, Verena. Karlsruhe Institute of Technology. 2012.

link doi

@phdthesis{Kley2012,
  title = {The Taxation of Capitalistic Bequests},
  author = {Kley, Verena},
  year = {2012},
  doi = {10.1007/978-3-8349-7136-4},
  url = {http://doi.org/10.1007/978-3-8349-7136-4},
  abstract = {The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical findings, bequests of these individuals generate almost the entire revenues from wealth transfer taxation. Due to this, their specific preferences prove to be decisive for the optimal taxation of bequests. The author analyzes normative as well as positive implications for optimal wealth transfer taxation, accounting for a {\quotesinglbase}capitalist spirit' -- traditionally associated with the upper tail of the wealth distribution.},
  keywords = {Data Sources: Taxes on Wealth,Estate Inheritance and Gift Taxes},
  note = {Gabler Verlag},
  school = {Karlsruhe Institute of Technology}
}

Democracy, War, and Wealth: Lessons from Two Centuries of Inheritance Taxation. Scheve, Kenneth; and Stasavage, David. American Political Science Review, 106(1): 81–102. February 2012.

link comparative inheritance taxation database database codebook doi

@article{ScheveStasavage2012,
  title = {Democracy, War, and Wealth: Lessons from Two Centuries of Inheritance Taxation},
  author = {Scheve, Kenneth and Stasavage, David},
  year = {2012},
  month = {feb},
  journal = {American Political Science Review},
  volume = {106},
  number = {1},
  pages = {81--102},
  doi = {10.1017/S0003055411000517},
  url = {https://doi.org/10.1017/S0003055411000517},
  abstract = {In this article we use an original data set to provide the first empirical analysis of the political economy of inherited wealth taxation that covers a significant number of countries and a long time frame (1816--2000). Our goal is to understand why, if inheritance taxes are often very old taxes, the implementation of inheritance tax rates significant enough to affect wealth inequality is a much more recent phenomenon. We hypothesize alternatively that significant taxation of inherited wealth depended on (1) the extension of the suffrage and (2) political conditions created by mass mobilization for war. Using a difference-in-differences framework for identification, we find little evidence for the suffrage hypothesis but very strong evidence for the mass mobilization hypothesis. Our study has implications for understanding the evolution of wealth inequality and the political conditions under which countries are likely to implement policies that significantly redistribute wealth and income.},
  keywords = {Data Sources: Taxes on Wealth,Estate Inheritance and Gift Taxes},
  url_comparative_inheritance_taxation_database = {https://bibbase.org/network/publication/plagge-scheve-stasavage-comparativeinheritancetaxationdatabase-2010},
  url_database_codebook = {https://bibbase.org/network/publication/plagge-scheve-stasavage-comparativeinheritancetaxationdatabasecodebook-2011}
}

Inheritance in Germany 1911 to 2009: A Mortality Multiplier Approach. Schinke, Christoph. SOEP — The German Socio-Economic Panel Study at DIW Berlin. July 2012.

link file

@techreport{Schinke2012,
  title = {Inheritance in {{Germany}} 1911 to 2009: A Mortality Multiplier Approach},
  author = {Schinke, Christoph},
  year = {2012},
  month = {jul},
  number = {462},
  institution = {SOEP --- The German Socio-Economic Panel Study at DIW Berlin},
  url = {http://www.ssrn.com/abstract=2131208},
  urldate = {2023-06-01},
  abstract = {We estimate the size of inheritance and gift flows in Germany for selected years over the last century, applying the methodology used by Piketty (2011) for France and combining national accounts, tax statistics and survey data (mainly the German Socio-Economic Panel, SOEP). The data clearly supports the finding of a U-shaped evolution. The annual flow of inheritance and gifts was almost 15\% of national income in 1911 and declined to less then 2\% by the middle of the last century. Over the last five decades, it has risen steadily to over 10\% of national income in recent years, amounting to e220 billion in 2009. The pattern is close to the evolution in France, but at a slightly lower level. Evidence on transfers based on pure household survey data or inheritance tax statistics yields much lower values. We can decompose the gap between the taxed and the aggregate inheritance flow: controlling for valuation and tax evasion effects, the taxed flow would be at least twice as high; tax exemption effects account for the rest. JEL Codes: D31, H24, N34.},
  keywords = {Data Sources: Taxes on Wealth},
  type = {{{SOEPpaper}}},
  url_file = {Schinke2012.pdf}
}

Global Wealth Databook 2012. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2012.

link file

@misc{Shorrocksetal2012,
  title = {Global Wealth Databook 2012},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2012},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {This is now the third edition of the Credit Suisse Global Wealth Databook -- an in-depth project that offers investors the most comprehensive study of world wealth, and which remains the only study that analyzes the wealth of all the world's 4.6 billion adults. Research for the Credit Suisse Global Wealth Databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic, and the architects and principal authors of "Personal Wealth from a Global Perspective," Oxford University Press, 2008. Rodrigo Lluberas has also been a very significant contributor to the project. The aim of the Credit Suisse Global Wealth project is to provide the best available estimates of the wealth holdings of households around the world for the period since the year 2000. While the Credit Suisse Global Wealth Report highlights the main findings of our study, this 159-page Databook underlines the extent of our analysis. More importantly, it sets out in detail the data employed in our Global Wealth project, the methodology used to calculate estimates of wealth and how this may differ from other reports in this field. The Credit Suisse Global Wealth Databook also details the evolution of household wealth levels through the period 2000 to mid2012, providing data at both regional and country level on high net worth individuals, and highlighting the wealth pyramid in addition to wealth analysis for 216 countries. This rich data set has enabled our in-depth study of household indebtedness in Chapter 4 of the Wealth Report. Finally, the Databook presents detailed data on relatively under-researched areas, such as the historical wealth series, inheritance and age effects and the composition of household portfolios (assets and debts).},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2012.pdf}
}

Connecticut Estate and Gift Tax Instructions (2012). 2012.

link

@misc{2012_ConnecticutEstateGiftTaxInstructions,
  title = {Connecticut Estate and Gift Tax Instructions (2012)},
  author = {Unknown},
  year = {2012},
  url = {https://portal.ct.gov/DRS/DRS-Forms/2012-Forms/2012-Estate-Tax---CT-706},
  keywords = {Data Sources: Taxes on Wealth}
}

Finance Act 2012. 2012.

link

@misc{IE2012,
  title = {Finance Act 2012},
  author = {Unknown},
  year = {2012},
  url = {https://www.irishstatutebook.ie/eli/2012/act/9/section/109/enacted/en/html#sec109},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax and Fact Sheet (2012). 2012.

link

@misc{2012_IllinoisEstateTaxFactSheet,
  title = {Illinois Estate Tax and Fact Sheet (2012)},
  author = {Unknown},
  year = {2012},
  url = {https://illinoisattorneygeneral.gov/publications/estatetax.html#2012decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Form 700 (2012). 2012.

link

@misc{2012_IllinoisEstateTaxForm700,
  title = {Illinois Estate Tax Form 700 (2012)},
  author = {Unknown},
  year = {2012},
  url = {https://illinoisattorneygeneral.gov/publications/estatetaxform.html#2012decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Revised Instruction Sheet Regarding the Estate Tax Treatment of Civil Unions (2012). 2012.

link

@misc{2012_IllinoisRevisedInstructionSheetRegarding,
  title = {Illinois Revised Instruction Sheet Regarding the Estate Tax Treatment of Civil Unions (2012)},
  author = {Unknown},
  year = {2012},
  url = {https://illinoisattorneygeneral.gov/publications.html},
  keywords = {Data Sources: Taxes on Wealth}
}

Maine Estate Tax Form 706ME (2012). 2012.

link

@misc{2012_MaineEstateTaxForm706ME,
  title = {Maine Estate Tax Form 706ME (2012)},
  author = {Unknown},
  year = {2012},
  url = {https://www.maine.gov/revenue/tax-return-forms/estate-tax-2012},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Form MET-1 (2012). 2012.

link

@misc{2012_MarylandEstateTaxFormMET1,
  title = {Maryland Estate Tax Form MET-1 (2012)},
  author = {Unknown},
  year = {2012},
  url = {https://www.marylandtaxes.gov/individual/fiduciary/2012_Estate_and_Fiduciary_Forms.php},
  keywords = {Data Sources: Taxes on Wealth}
}

Minnesota Estate Tax Instructions (2012). 2012.

link

@misc{2012_MinnesotaEstateTaxInstructions,
  title = {Minnesota Estate Tax Instructions (2012)},
  author = {Unknown},
  year = {2012},
  url = {https://www.revenue.state.mn.us/sites/default/files/2012-10/m706_inst_12.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Ohio Estate Tax Form ET 2X (1983–2012). 2012.

link

@misc{2012_OhioEstateTaxForm2X,
  title = {Ohio Estate Tax Form ET 2X (1983–2012)},
  author = {Unknown},
  year = {2012},
  url = {https://tax.ohio.gov/static/forms/estate/2012/et_et2x_fi.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Ohio Form ET-2 Instructions (2002–2012). 2012.

link

@misc{2012_OhioFormET2Instructions2002,
  title = {Ohio Form ET-2 Instructions (2002–2012)},
  author = {Unknown},
  year = {2012},
  url = {https://www.tax.ohio.gov/portals/0/forms/estate/2006/ET2_Return_FI.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2012–2013. Ernst & Young. September 2012.

link file

@misc{ErnstYoung2012_WorldwidePersonalTaxGuideIncome,
  title = {Worldwide Personal Tax Guide: Income Tax, Social Security and Immigration 2012--2013},
  author = {{Ernst \& Young}},
  year = {2012},
  month = {sep},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2012-13.pdf},
  urldate = {2022-08-10},
  abstract = {The Worldwide Personal Tax Guide (formerly The Global Executive) is part of a suite of premier tax guides published each year by Ernst \& Young. The others are the Worldwide Corporate Tax Guide, the Worldwide VAT, GST and Sales Tax Guide, and, new this year, the Estate and Inheritance Tax Guide. Each represents thousands of hours of tax research, and within the limits of annual publications, they are the most reliably comprehensive tax guides available.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2012_WorldwidePersonalTaxGuideIncome.pdf}
}

2011 (20)

French Inheritance Law Brochure. Alderson, Dawn; Delas, Patrick; and Cardon, Véronique. 2011.

link file

@misc{Aldersonetal2011,
  title = {French Inheritance Law Brochure},
  author = {Alderson, Dawn and Delas, Patrick and Cardon, V{\'e}ronique},
  year = {2011},
  url = {https://www.russell-cooke.co.uk/media/2024/french_inheritance_law_brochure_2011.pdf},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Russell-Cooke Solicitors},
  url_file = {Aldersonetal2011.pdf}
}

IBFD - Individual Taxation - Benin - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2011.

link

@misc{IBFD2011BJ,
  title = {IBFD - Individual Taxation - Benin - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2011},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_bj_2011-07-01_s_5.&refresh=1770723691031%23gthb_bj_2011-07-01_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

Attachment: Survey of the Domestic Rules on Taxes Levied upon Death. Copenhagen Economics. 2011.

link file

@misc{CopenhagenEconomics2011_AttachmentSurveyDomesticRulesTaxes,
  title = {Attachment: Survey of the Domestic Rules on Taxes Levied upon Death},
  author = {{Copenhagen Economics}},
  year = {2011},
  url = {https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:52011SC1489&from=EN},
  urldate = {2022-02-24},
  abstract = {This attachment provides an overview of some of the domestic rules on taxes levied upon death in the 27 Member States. The survey is limited to taxes that are levied exclusively in event of death implying that taxes levied both upon death and under other circumstances are not covered by the survey. The first section focuses at the Member States with inheritance or estate taxes, i.e. taxes that are levied upon death from the deceased or the heirs. The second section focuses at the Member States with no inheritance or estate taxes.},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Annex 4 from European Commission report SEC(2011) 1489},
  url_file = {CopenhagenEconomics2011_AttachmentSurveyDomesticRulesTaxes.pdf}
}

Tax Changes in France in 2011. French-Property.com. January 2011.

link file

@misc{French-Property.com2011_TaxChangesFrance2011,
  title = {Tax Changes in {{France}} in 2011},
  author = {{French-Property.com}},
  year = {2011},
  month = {jan},
  url = {https://www.french-property.com/news/tax_france/changes_2011/},
  urldate = {2023-05-29},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {French-Property.com2011_TaxChangesFrance2011.html}
}

Transfer Taxes and Inequality. Jappelli, Tullio; Padula, Mario; and Pica, Giovanni. Amsterdam Institute for Advanced Labour Studies. December 2011.

link file

@techreport{Jappellietal2011,
  title = {Transfer Taxes and Inequality},
  author = {Jappelli, Tullio and Padula, Mario and Pica, Giovanni},
  year = {2011},
  month = {dec},
  number = {21},
  institution = {Amsterdam Institute for Advanced Labour Studies},
  url = {http://archive.uva-aias.net/uploaded_files/publications/DP21-Jappelli,Padula,Pica.pdf},
  abstract = {This study surveys the existing debate on the taxation of the intergenerational transfers. Understanding the effect of transfer taxes on the intergenerational transmission of wealth requires answering the difficult question of what is the effect of taxes on bequest. On the one hand, the economic literature is far from sharing a unanimous view on the exact nature of the motive to leave bequests. On the other, data problems, and in particular lack of data on donors, makes it hard to provide conclusive evidence on the matter. To put the debate in context, we review the legislation on the taxation of intergenerational transfers in several OECD countries. Institutional arrangements on estate taxations vary widely between countries. Despite such heterogeneity, the revenues from taxing intergen- erational transfers are generally low, and decreasing from 1\% in the mid-sixties to 0.4\% after 1980. We take this trend as broadly indicative that little redistribution takes place through taxation of intergenerational transfers. The available evidence and the related theoretical issues make it hard to establish a causal link between the increase in wealth and income inequality and the vanishing transfer tax.},
  keywords = {Data Sources: Taxes on Wealth,Estate Inheritance and Gift Taxes},
  type = {{{GINI Discussion Paper}}},
  url_file = {Jappellietal2011.pdf}
}

Global Wealth Report 2011. Keating, Giles; O'Sullivan, Michael; Shorrocks, Anthony; Davies, James B.; Lluberas, Rodrigo; and Koutsoukis, Antonios. October 2011.

link file

@misc{Keatingetal2011,
  title = {Global Wealth Report 2011},
  author = {Keating, Giles and O'Sullivan, Michael and Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo and Koutsoukis, Antonios},
  year = {2011},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Keatingetal2011.pdf}
}

On the long-run evolution of inheritance: France 1820–2050. Piketty, Thomas. The quarterly journal of economics, 126(3): 1071–1131. 2011.

link link 2 doi

@article{Piketty2011,
  title = {On the long-run evolution of inheritance: France 1820--2050},
  author = {Piketty, Thomas},
  year = {2011},
  journal = {The quarterly journal of economics},
  volume = {126},
  number = {3},
  pages = {1071--1131},
  publisher = {MIT Press},
  doi = {10.1093/qje/qjr020},
  url = {https://academic.oup.com/qje/article-abstract/126/3/1071/1853329},
  abstract = {This article attempts to document and account for the long-run evolution of inheritance. We find that in a country like France the annual flow of inheritance was about 20--25\% of national income between 1820 and 1910, down to less than 5\% in 1950, and back up to about 15\% by 2010. A simple theoretical model of wealth accumulation, growth, and inheritance can fully account for the observed U-shaped pattern and levels. Using this model, we find that under plausible assumptions the annual bequest flow might reach about 20--25\% of national income by 2050. This corresponds to a capitalized bequest share in total wealth accumulation well above 100\%. Our findings illustrate the fact that when the growth rate g is small, and when the rate of return to private wealth r is permanently and substantially larger than the growth rate (say, r = 4--5\% versus g = 1--2\%), which was the case in the nineteenth century and early twentieth century and is likely to happen again in the twenty-first century, then past wealth and inheritance are bound to play a key role for aggregate wealth accumulation and the structure of lifetime inequality. Contrary to a widespread view, modern economic growth did not kill inheritance.},
  keywords = {Data Sources: Inheritance Trends,Determinants of Wealth and Wealth Inequality,Intergenerational Wealth,Trends in Aggregate Wealth and Wealth Inequality},
  isbn = {00335533},
  url_2 = {https://doi.org/10.1093/qje/qjr020}
}

Comparative Inheritance Taxation Database: Codebook. Plagge, Arnd; Scheve, Kenneth; and Stasavage, David. December 2011.

link database file scheve and stasavage 2012

@misc{Plaggeetal2011,
  title = {Comparative Inheritance Taxation Database: Codebook},
  author = {Plagge, Arnd and Scheve, Kenneth and Stasavage, David},
  year = {2011},
  month = {dec},
  url = {http://hdl.handle.net/10079/mkkwhm7},
  urldate = {2022-03-17},
  keywords = {Data Sources: Taxes on Wealth},
  note = {ISPS Data Archive},
  url_database = {https://bibbase.org/network/publication/plagge-scheve-stasavage-comparativeinheritancetaxationdatabase-2010},
  url_file = {Plaggeetal2011.pdf},
  url_scheve_and_stasavage_2012 = {https://bibbase.org/network/publication/scheve-stasavage-democracywarandwealthlessonsfromtwocenturiesofinheritancetaxation-2012}
}

Form IT-1 and Instructions: Inheritance Tax. Oregon Department of Revenue. 2011.

link file

@misc{OregonDepartmentofRevenue2011_FormIT1InstructionsInheritanceTax,
  title = {Form {{IT-1}} and Instructions: Inheritance Tax},
  author = {{Oregon Department of Revenue}},
  year = {2011},
  url = {https://eformrs.com/Forms10/States10/OR/ORIT1.PDF},
  urldate = {2024-09-27},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {OregonDepartmentofRevenue2011_FormIT1InstructionsInheritanceTax.pdf}
}

Global Wealth Databook 2011. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2011.

link file

@misc{Shorrocksetal2011,
  title = {Global Wealth Databook 2011},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2011},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {This is the second edition of the Credit Suisse Global Wealth Databook -- an in-depth project that offers investors the most comprehensive study of world wealth, and which remains the only study that analyzes the wealth of all the world's 4.5 billion adults. Research for the Credit Suisse Global Wealth Databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic, and the architects and principal authors of "Personal Wealth from a Global Perspective," Oxford University Press, 2008. Rodrigo Lluberas has also been a very significant contributor to the project. The aim of the Credit Suisse Global Wealth project is to provide the best available estimates of the wealth holdings of households around the world for the period since the year 2000. While the Credit Suisse Global Wealth Report highlights the main findings of our study, this 155-page Databook underlines the extent of our analysis. More importantly, it sets out in detail the data employed in our Global Wealth project, the methodology used to calculate estimates of wealth and how this may differ from other reports in this field. The Credit Suisse Global Wealth Databook also details the evolution of household wealth levels through the period 2000 to 2011, providing data at both regional and country level on high net worth individuals, and highlighting the wealth pyramid in addition to wealth analysis for 160 countries. Finally, the Databook presents detailed data on relatively under-researched areas, such as the historical wealth series, age effects and the composition of household portfolios (assets and debts).},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2011.pdf}
}

Connecticut Estate and Gift Tax Instructions (2011). 2011.

link

@misc{2011_ConnecticutEstateGiftTaxInstructions,
  title = {Connecticut Estate and Gift Tax Instructions (2011)},
  author = {Unknown},
  year = {2011},
  url = {https://portal.ct.gov/DRS/DRS-Forms/2011-Forms/2011-CT-706},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Form 900RE (2011). 2011.

link

@misc{2011_DelawareForm900RE,
  title = {Delaware Form 900RE (2011)},
  author = {Unknown},
  year = {2011},
  url = {https://revenue.delaware.gov/personal-income-tax-forms/prior-year-personal-income-tax-forms/2011-2012-personal-income-tax-forms/},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax and Fact Sheet (2011). 2011.

link

@misc{2011_IllinoisEstateTaxFactSheet,
  title = {Illinois Estate Tax and Fact Sheet (2011)},
  author = {Unknown},
  year = {2011},
  url = {https://illinoisattorneygeneral.gov/publications/estatetax.html#2011decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Form 700 (2011). 2011.

link

@misc{2011_IllinoisEstateTaxForm700,
  title = {Illinois Estate Tax Form 700 (2011)},
  author = {Unknown},
  year = {2011},
  url = {https://illinoisattorneygeneral.gov/publications/estatetaxform.html#2011decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Maine Estate Tax and Fact Sheet (2011). 2011.

link

@misc{2011_MaineEstateTaxFactSheet,
  title = {Maine Estate Tax and Fact Sheet (2011)},
  author = {Unknown},
  year = {2011},
  url = {https://www.maine.gov/revenue/publications/rules},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Form MET-1 (2011). 2011.

link

@misc{2011_MarylandEstateTaxFormMET1,
  title = {Maryland Estate Tax Form MET-1 (2011)},
  author = {Unknown},
  year = {2011},
  url = {https://www.marylandtaxes.gov/individual/fiduciary/2011_Estate_and_Fiduciary_Forms.php},
  keywords = {Data Sources: Taxes on Wealth}
}

North Carolina Estate Tax Form A-101 (2011). 2011.

link

@misc{2011_NorthCarolinaEstateTaxForm,
  title = {North Carolina Estate Tax Form A-101 (2011)},
  author = {Unknown},
  year = {2011},
  url = {https://www.ncdor.gov/documents/form-101-web-estate-tax-return-2011},
  keywords = {Data Sources: Taxes on Wealth}
}

Survey of State Estate, Inheritance, and Gift Taxes (2011). 2011.

link

@misc{Michael2011,
  title = {Survey of State Estate, Inheritance, and Gift Taxes (2011)},
  author = {Unknown},
  year = {2011},
  url = {https://www.lrl.mn.gov/docs/2011/other/110878.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

The 2011 Global Executive: Individual Tax, Social Security and Immigration. Ernst & Young. August 2011.

link file

@misc{ErnstYoung2011_2011GlobalExecutiveIndividualTax,
  title = {The 2011 Global Executive: Individual Tax, Social Security and Immigration},
  author = {{Ernst \& Young}},
  year = {2011},
  month = {aug},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2011-12.pdf},
  urldate = {2022-08-10},
  abstract = {The Global Executive (TGE) summarizes the personal tax systems and immigration rules for expatriates in more than 150 countries. The content is based on information current on January 1 2011, unless otherwise indicated in the text of the chapter.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2011_2011GlobalExecutiveIndividualTax.pdf}
}

International Estate and Inheritance Tax Guide 2012. Ernst & Young. 2011.

link file

@misc{ErnstYoung2011_InternationalEstateInheritanceTaxGuide,
  title = {International Estate and Inheritance Tax Guide 2012},
  author = {{Ernst \& Young}},
  year = {2011},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-estate-and-inheritance-tax-guide-2012.pdf},
  urldate = {2022-02-01},
  abstract = {The International Estate and Inheritance Tax Guide 2012 (IEITG) is published by Ernst \& Young's Personal Tax Services network, which comprises professionals hailing from Ernst \& Young member firms in over 40 countries around the globe. The IEITG summarizes the estate tax planning systems and also describes wealth transfer planning considerations in 27 jurisdictions. It is relevant to the owners of family businesses and private companies or managers of private capital enterprises as well as the executives of multinational companies and other entrepreneurial and internationally mobile high net worth individuals (HNWIs). The IEITG is designed to enable internationally positioned individuals to quickly identify the estate and inheritance tax rules, practices and approaches that have been adopted by 27 jurisdictions. Knowledge of these various approaches can assist individuals with their estate and inheritance tax planning, investment planning and tax compliance and reporting needs. The content is based on information current as of 1 September 2011, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local Ernst \& Young office to obtain updated information.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2011_InternationalEstateInheritanceTaxGuide.pdf}
}

2010 (23)

Income and Wealth Concentration in Spain in a Historical and Fiscal Perspective. Alvaredo, Facundo; and Saez, Emmanuel. Top Incomes: A Global Perspective, pp. 482–559. May 2010.

link article version data file

@incollection{AlvaredoSaez2010,
  title = {Income and Wealth Concentration in {{Spain}} in a Historical and Fiscal Perspective},
  author = {Alvaredo, Facundo and Saez, Emmanuel},
  year = {2010},
  month = {may},
  booktitle = {Top Incomes: A Global Perspective},
  pages = {482--559},
  publisher = {Oxford University Press},
  url = {https://global.oup.com/academic/product/top-incomes-9780199286898?cc=us&lang=en&#},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality,Wealth Taxation},
  address = {New York},
  chapter = {10},
  editor = {Atkinson, A. B. and Piketty, T.},
  isbn = {978-0-19-928689-8},
  url_article_version = {https://bibbase.org/network/publication/alvaredo-saez-incomeandwealthconcentrationinspainfromahistoricalandfiscalperspective-2009},
  url_data_file = {https://bibbase.org/network/publication/alvaredo-saez-incomeandwealthconcentrationinspaininahistoricalandfiscalperspectivedatafile-2010}
}

Income and Wealth Concentration in Spain in a Historical and Fiscal Perspective: Data File. Alvaredo, Facundo; and Saez, Emmanuel. 2010.

link article book chapter file

@misc{AlvaredoSaez2010data,
  title = {Income and Wealth Concentration in {{Spain}} in a Historical and Fiscal Perspective: Data File},
  author = {Alvaredo, Facundo and Saez, Emmanuel},
  year = {2010},
  url = {https://eml.berkeley.edu/~saez/},
  urldate = {2022-03-09},
  abstract = {Tables and figures in Excel format.},
  keywords = {Data Sources: Wealth Inequality},
  url_article = {https://bibbase.org/network/publication/alvaredo-saez-incomeandwealthconcentrationinspainfromahistoricalandfiscalperspective-2009},
  url_book_chapter = {https://bibbase.org/network/publication/alvaredo-saez-incomeandwealthconcentrationinspaininahistoricalandfiscalperspective-2010},
  url_file = {AlvaredoSaez2010data.xls}
}

Taxation of Wealth and Wealth Transfers: Appendices. Boadway, Robin; Chamberlain, Emma; and Emmerson, Carl. The Institute for Fiscal Studies. 2010.

link file

@techreport{Boadwayetal2010,
  title = {Taxation of Wealth and Wealth Transfers: Appendices},
  author = {Boadway, Robin and Chamberlain, Emma and Emmerson, Carl},
  year = {2010},
  institution = {The Institute for Fiscal Studies},
  url = {https://bibbase.org/network/publication/boadway-chamberlain-emmerson-taxationofwealthandwealthtransfersappendices-2010},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Report of a {{Commission}} on {{Reforming}} the {{Tax System}} for the 21st {{Century}}},
  url_file = {Boadwayetal2010.pdf}
}

IBFD - Individual Taxation - Guinea-Bissau - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2010.

link

@misc{IBFD2010GW,
  title = {IBFD - Individual Taxation - Guinea-Bissau - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2010},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_gw_2010-04-15_s_5.&refresh=1770819010506%23gthb_gw_2010-04-15_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - France - Individual Taxation - 5. Inheritance and Gift Taxes [Historical version of 15 December 2010]. International Bureau of Fiscal Documentation. 2010.

link

@misc{IBFD2010FR,
  title = {IBFD - Tax Research Platform - France - Individual Taxation - 5. Inheritance and Gift Taxes [Historical version of 15 December 2010]},
  author = {International Bureau of Fiscal Documentation},
  year = {2010},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_fr_2010-12-15_s_5.&refresh=1752589285456%23gthb_fr_2010-12-15_s_5},
  keywords = {Data Sources: Taxes on Wealth}
}

Die verteilung der vermögen in Deutschland: empirische analysen für personen und haushalte. Frick, Joachim R.; Grabka, Markus M.; and Hauser, Richard. Hans-Böckler-Stiftung, 118. 2010.

link doi

@book{Fricketal2010,
  title = {{Die verteilung der verm{\"o}gen in Deutschland: empirische analysen f{\"u}r personen und haushalte}},
  author = {Frick, Joachim R. and Grabka, Markus M. and Hauser, Richard},
  year = {2010},
  volume = {118},
  publisher = {Hans-B{\"o}ckler-Stiftung},
  doi = {10.5771/9783845269412},
  url = {https://doi.org/10.5771/9783845269412},
  abstract = {Die Nettoverm{\"o}gen sind viel ungleichm{\"a}{\ss}iger verteilt als die Nettoeinkommen. In den letzten Jahren hat die Ungleichheit der Verm{\"o}gensverteilung noch weiter zugenommen. Dies ergeben die beiden Verm{\"o}genserhebungen des Sozio-oekonomischen Panels (SOEP) von 2002 und 2007, auf deren Grundlage die Autoren in diesem Band eine Reihe von innovativen Analysen rund um die Verm{\"o}gensverteilung pr{\"a}sentieren. Sie widmen sich u.a. der -- erstaunlicherweise nicht sehr stringenten -- Korrelation zwischen Nettoeinkommen und -verm{\"o}gen, der langfristigen Entwicklung des Gesamtverm{\"o}gens des Haushaltssektors mit den Auf- und Abstiegen in der Verm{\"o}genshierarchie sowie der Verm{\"o}gensverteilung nach Bildungsstand, beruflicher Stellung und Migrationshintergrund. Indem die Untersuchung auch die rechtlichen Eigent{\"u}mer erfasst, erlaubt sie einen Einblick in die geschlechtsspezifischen Verm{\"o}gensverh{\"a}ltnisse -- mit dem Ergebnis, dass M{\"a}nner erwartungsgem{\"a}{\ss} deutlich verm{\"o}gender sind als Frauen. Erstmals beziehen die Autoren auch die Anwartschaften an Renten und Pensionen in die erweiterte Verm{\"o}gensrechnung ein. Das Anwartschaftsverm{\"o}gen ist wesentlich weniger ungleich verteilt als das Geld-, Sach- und Beteiligungsverm{\"o}gen; die Ungleichheit wird dadurch abgeschw{\"a}cht, aber sie bleibt insgesamt eklatant. -- Mit einem Vorwort von Sir Anthony Atkinson.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  address = {D{\"u}sseldorf, Germany},
  isbn = {978-3-8360-8718-6},
  langid = {german},
  series = {{Forschung aus der Hans-B{\"o}ckler-Stiftung (HBS)}}
}

Erbschaftsteuer- Und Schenkungsteuergesetz (ErbStG). Germany. 2010.

link

@misc{Germany2010_ErbschaftsteuerUndSchenkungsteuergesetzErbStG,
  title = {Erbschaftsteuer- Und {{Schenkungsteuergesetz}} ({{ErbStG}})},
  author = {{Germany}},
  year = {2010},
  url = {https://www.gesetze-im-internet.de/erbstg_1974/BJNR109330974.html},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth}
}

Global Wealth Report 2010. Keating, Giles; O'Sullivan, Michael; Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2010.

link file

@misc{Keatingetal2010,
  title = {Global Wealth Report 2010},
  author = {Keating, Giles and O'Sullivan, Michael and Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2010},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Keatingetal2010.pdf}
}

German Inheritance Law and Taxes. Schweizer Kobras. 2010.

link file

@misc{SchweizerKobras2010,
  title = {German Inheritance Law and Taxes},
  author = {{Schweizer Kobras}},
  year = {2010},
  url = {https://www.schweizer.com.au/wp-content/uploads/German_Inheritance_Taxes_SK00131316.pdf},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {SchweizerKobras2010.pdf}
}

British Finance Act 2010. British legislation. 2010.

link

@misc{BritishTaxLaw_2010,
  title = {British Finance Act 2010},
  author = {British legislation},
  year = {2010},
  url = {https://www.legislation.gov.uk/ukpga/2010/13/part/1/crossheading/inheritance-tax},
  keywords = {Data Sources: Taxes on Wealth}
}

Survey of State Estate, Inheritance, and Gift Taxes. Michael, Joel. Minnesota House Research Department. September 2010.

link file

@techreport{Michael2010,
  title = {Survey of State Estate, Inheritance, and Gift Taxes},
  author = {Michael, Joel},
  year = {2010},
  month = {sep},
  institution = {Minnesota House Research Department},
  url = {https://www.leg.mn.gov/docs/2010/other/101293.pdf},
  urldate = {2024-09-23},
  abstract = {There are a variety of ways states impose taxes on estates, inheritances, and gifts. The District of Columbia and 19 states, including Minnesota, all impose estate, inheritance, and gift taxes. Of these, 11 states, including Minnesota, impose estate taxes, six states impose inheritance taxes, and two states impose both estate and inheritance taxes. Two states (one with an estate tax and one with an inheritance tax) also impose gift taxes. This information brief provides some basic background information on the details of these state transfer taxes.},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Information {{Brief}}},
  url_file = {Michael2010.pdf}
}

The New Hawaii Estate Tax (June 2010). Okura, Sanford. June 2010.

link file

@misc{Okura2010,
  title = {The New {{Hawaii}} Estate Tax ({{June}} 2010)},
  author = {Okura, Sanford},
  year = {2010},
  month = {jun},
  url = {https://okuralaw.com/2010-the-new-hawaii-estate-tax/},
  urldate = {2024-09-26},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Okura2010.pdf}
}

On the Long-Run Evolution of Inheritance: France 1820-2050. Piketty, Thomas. September 2010.

link file

@unpublished{Piketty2010,
  title = {On the Long-Run Evolution of Inheritance: {{France}} 1820-2050},
  author = {Piketty, Thomas},
  year = {2010},
  month = {sep},
  url = {http://www.piketty.pse.ens.fr/en/inheritance},
  urldate = {2022-03-16},
  abstract = {This paper attempts to document and account for the long run evolution of inheritance. We find that in a country like France the annual flow of inheritance was about 20\%-25\% of national income between 1820 and 1910, down to less than 5\% in 1950, and back up to about 15\% by 2010. A simple theoretical model of wealth accumulation, growth and inheritance can fully account for the observed U-shaped pattern and levels. Using this model, we find that under plausible assumptions the annual bequest flow might reach about 20\%-25\% of national income by 2050. This corresponds to a capitalized bequest share in total wealth accumulation well above 100\%. Our findings illustrate the fact that when the growth rate g is small, and when the rate of return to private wealth r is permanently and substantially larger than the growth rate (say, r=4\%-5\% vs. g=1\%-2\%), which was the case in the 19th century and early 20th century and is likely to happen again in the 21st century, then past wealth and inheritance are bound to play a key role for aggregate wealth accumulation and the structure of lifetime inequality. Contrarily to a widely spread view, modern economic growth did not kill inheritance.},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Unpublished manuscript},
  annotation = {Includes working paper and data appendices.},
  url_file = {Piketty2010.pdf}
}

Comparative Inheritance Taxation Database. Plagge, Arnd; Scheve, Kenneth; and Stasavage, David. 2010.

link codebook file scheve and stasavage 2012

@misc{Plaggeetal2010,
  title = {Comparative Inheritance Taxation Database},
  author = {Plagge, Arnd and Scheve, Kenneth and Stasavage, David},
  year = {2010},
  url = {http://hdl.handle.net/10079/mkkwhm7},
  urldate = {2022-03-17},
  keywords = {Data Sources: Taxes on Wealth},
  note = {ISPS Data Archive},
  url_codebook = {https://bibbase.org/network/publication/plagge-scheve-stasavage-comparativeinheritancetaxationdatabasecodebook-2011},
  url_file = {Plaggeetal2010.xls},
  url_scheve_and_stasavage_2012 = {https://bibbase.org/network/publication/scheve-stasavage-democracywarandwealthlessonsfromtwocenturiesofinheritancetaxation-2012}
}

Pennsylvania Inheritance Tax Reference Sheet. Pennsylvania Department of Revenue. July 2010.

link file

@misc{PennsylvaniaDepartmentofRevenue2010_PennsylvaniaInheritanceTaxReferenceSheet,
  title = {Pennsylvania Inheritance Tax Reference Sheet},
  author = {{Pennsylvania Department of Revenue}},
  year = {2010},
  month = {jul},
  url = {https://centrecountypa.gov/DocumentCenter/View/29/inheritance-tax-reference-sheet?bidId=},
  urldate = {2024-09-26},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {PennsylvaniaDepartmentofRevenue2010_PennsylvaniaInheritanceTaxReferenceSheet.pdf}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. July 2010.

link file

@misc{InternalRevenueService2010_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2010},
  month = {jul},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2009, and before January 1, 2011},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2010_InstructionsForm706UnitedStates.pdf}
}

Global Wealth Databook 2010. Shorrocks, Anthony; Davies, James B.; and Lluberas, Rodrigo. October 2010.

link file

@misc{Shorrocksetal2010,
  title = {Global Wealth Databook 2010},
  author = {Shorrocks, Anthony and Davies, James B. and Lluberas, Rodrigo},
  year = {2010},
  month = {oct},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  abstract = {Credit Suisse Research Institute is proud to launch the Credit Suisse Global Wealth Databook 2010, which offers investors the most comprehensive study of world wealth -- it is the first study to analyze the wealth of all the world's 4.4 billion adults. Research for the Credit Suisse Global Wealth Databook has been undertaken on behalf of the Credit Suisse Research Institute by Professors Anthony Shorrocks and Jim Davies, recognized authorities on this topic, and the architects and principal authors of "Personal Wealth from a Global Perspective," Oxford University Press, 2008. The aim of the Credit Suisse Global Wealth project is to provide the best available estimates of the wealth holdings of households around the world for the period since the year 2000. While the Credit Suisse Global Wealth Report highlights the main findings of our study, the 128-page Databook underlines the extent of our analysis. More importantly, it sets out in detail the data employed in our Global Wealth project, the methodology used to calculate estimates of wealth and how this may differ from other reports in this field. The Credit Suisse Global Wealth Databook also details the evolution of household wealth levels through the period 2000 to 2010, providing data at the regional level on high net worth individuals, and highlighting the wealth pyramid in addition to wealth analysis for 160 countries. Finally, the Databook presents detailed data on relatively under-researched areas such as gender and the composition of household portfolios (assets and debts).},
  keywords = {Data Sources: Wealth Inequality},
  note = {Credit Suisse Research Institute},
  url_file = {Shorrocksetal2010.pdf}
}

Tax Information Release No. 2010-06. State of Hawaii Department of Taxation. July 2010.

link file

@misc{StateofHawaiiDepartmentofTaxation2010_TaxInformationReleaseNo201006,
  title = {Tax Information Release No. 2010-06},
  author = {{State of Hawaii Department of Taxation}},
  year = {2010},
  month = {jul},
  url = {https://tax.hawaii.gov/legal/tir/#tir2010},
  abstract = {On April 29, 2010, the Legislature overrode Governor Linda Lingle's veto of House Bill 2866 HD 1 SD 1 CD 1, which became law as Act 74, Session Laws of Hawaii 2010. Act 74 reenacts Hawaii's Estate \& Transfer Tax under Chapter 236D, Hawaii Revised Statutes (HRS), in a form that adopts conforming provisions to the Internal Revenue Code (IRC), Title 26, Subtitle B, Estate \& Gift Tax, involving two separate points in time. The mechanics of the conforming provisions is discussed in more detail below. Act 74 applies to decedents dying on or after May 1, 2010. The purpose of this Tax Information Release (TIR) is to set forth the Department's interpretation of Act 74 and to provide guidance on its application.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {StateofHawaiiDepartmentofTaxation2010_TaxInformationReleaseNo201006.pdf}
}

Connecticut Estate and Gift Tax Instructions (2010). 2010.

link

@misc{2010_ConnecticutEstateGiftTaxInstructions,
  title = {Connecticut Estate and Gift Tax Instructions (2010)},
  author = {Unknown},
  year = {2010},
  url = {https://portal.ct.gov/DRS/DRS-Forms/2010-Forms/2010-CT-706},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Form 900RE (2010). 2010.

link

@misc{2010_DelawareForm900RE,
  title = {Delaware Form 900RE (2010)},
  author = {Unknown},
  year = {2010},
  url = {https://revenue.delaware.gov/personal-income-tax-forms/prior-year-personal-income-tax-forms/2010-personal-income-tax-forms/},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax and Fact Sheet (2010). 2010.

link

@misc{2010_IllinoisEstateTaxFactSheet,
  title = {Illinois Estate Tax and Fact Sheet (2010)},
  author = {Unknown},
  year = {2010},
  url = {https://illinoisattorneygeneral.gov/publications/estatetax.html#2010decedents},
  keywords = {Data Sources: Taxes on Wealth}
}

Maryland Estate Tax Form MET-1 (2010). 2010.

link

@misc{2010_MarylandEstateTaxFormMET1,
  title = {Maryland Estate Tax Form MET-1 (2010)},
  author = {Unknown},
  year = {2010},
  url = {https://www.marylandtaxes.gov/individual/fiduciary/2010_Estate_and_Fiduciary_Forms.php},
  keywords = {Data Sources: Taxes on Wealth}
}

The 2010 Global Executive: Individual Tax, Social Security and Immigration. Ernst & Young. August 2010.

link file

@misc{ErnstYoung2010_2010GlobalExecutiveIndividualTax,
  title = {The 2010 Global Executive: Individual Tax, Social Security and Immigration},
  author = {{Ernst \& Young}},
  year = {2010},
  month = {aug},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2010-11.pdf},
  urldate = {2022-08-10},
  abstract = {The Global Executive (TGE) summarizes the personal tax systems and immigration rules for expatriates in 150 countries. The content is based on information current as of January 1 2010, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local Ernst \& Young firms to obtain further information.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2010_2010GlobalExecutiveIndividualTax.pdf}
}

2009 (15)

Barlow, King & King – Updates August 2009. Barlow, John; King, Lesley; and King, Anthony. August 2009.

link file

@misc{Barlowetal2009,
  title = {Barlow, {{King}} \& {{King}} -- Updates {{August}} 2009},
  author = {Barlow, John and King, Lesley and King, Anthony},
  year = {2009},
  month = {aug},
  url = {https://www.sweetandmaxwell.co.uk/lecturers-students/student-texts-updates/BarlowKingandKingUpdate.pdf},
  urldate = {2023-05-27},
  abstract = {Updates to Barlow et al.'s "Wills, Administration and Taxation Law and Practice." 2008, ninth edition, Sweet \& Maxwell.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Barlowetal2009.pdf}
}

IBFD - Individual Taxation - Montenegro - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2009.

link

@misc{IBFD2009ME,
  title = {IBFD - Individual Taxation - Montenegro - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2009},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_lr_2025-05-01_s_5.&refresh=1770819455602%23gthb_lr_2025-05-01_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

Erbschaftsteuer- Und Schenkungsteuergesetz (ErbStG). Germany. 2009.

link

@misc{Germany2009_ErbschaftsteuerUndSchenkungsteuergesetzErbStG,
  title = {Erbschaftsteuer- Und {{Schenkungsteuergesetz}} ({{ErbStG}})},
  author = {{Germany}},
  year = {2009},
  url = {https://www.gesetze-im-internet.de/erbstg_1974/BJNR109330974.html},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth}
}

International Master Tax Guide 2009/10. Crowe Horwath International. CCH Australia Limited. 2009.

link

@book{CroweHorwathInternational2009_InternationalMasterTaxGuide2009,
  title = {International Master Tax Guide 2009/10},
  author = {{Crowe Horwath International}},
  year = {2009},
  publisher = {CCH Australia Limited},
  url = {https://books.google.com/books?id=V3XxLzh78WwC&pg=PA640&lpg=PA640&dq=FR+inheritance+tax+allowance+%222009%22&source=bl&ots=9CfAfGTYwE&sig=ACfU3U3ohJBuUlzJwTDomyLQsqB7pqstvQ&hl=en&sa=X&ved=2ahUKEwiQn5ezgPXnAhXWUhUIHX35CswQ6AEwDXoECAoQAQ#v=onepage&q=FR%20inheritance%20tax%20allowance%20%222009%22&f=false},
  urldate = {2023-05-27},
  abstract = {Guide covering tax information needed in the global economy including tax rates, deductions, incentives and tax treaty information. Both individual and corporate tax systems are covered, using a standard format for 26 major trading countries. Information in this guide is current as at 1 June 2009.},
  keywords = {Data Sources: Taxes on Wealth},
  address = {Australia},
  isbn = {978-1-921485-80-0}
}

Kansas Statutes Section 79-15,126. Kansas. 2009.

link file

@misc{Kansas2009_KansasStatutesSection7915126,
  title = {Kansas Statutes Section 79-15,126},
  author = {{Kansas}},
  year = {2009},
  url = {79-15,126. Kansas estate tax apportionment act; definitions; apportionment of estate taxes; deduction, exemption or credit; duties and powers of representative; apportionment of interest and penalties and expenses. :: Article 15 DEATH TAXES :: Chapter 79 TAXATION :: 2009 Kansas Code :: Kansas Code :: US Codes and Statutes :: US Law :: Justia},
  keywords = {Data Sources: Taxes on Wealth},
  note = {L. 2001, ch. 77, {\S} 1},
  url_file = {Kansas2009_KansasStatutesSection7915126.pdf}
}

Estate and Inheritance Taxes in Connecticut and Other States. Lohman, Judith. 2009.

link file

@unpublished{Lohman2009,
  title = {Estate and Inheritance Taxes in Connecticut and Other States},
  author = {Lohman, Judith},
  year = {2009},
  url = {https://www.cga.ct.gov/2009/rpt/2009-R-0305.htm},
  abstract = {Connecticut's estate tax has been an issue in the General Assembly since its passage in 2005. This report provides background on the historical relationship between federal and state estate taxes and the effect of 2001 federal estate tax changes on state estate taxes. It also summarizes the types of estate and inheritance taxes, and the tax rates and taxing thresholds in effect in 2009 in Connecticut and the 21 other states that have such taxes.},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Unpublished manuscript},
  url_file = {Lohman2009.pdf}
}

State Estate and Inheritance Taxes after the 2001 Federal Estate Tax Changes. Michael, Joel. Minnesota House Research Department. January 2009.

link file

@techreport{Michael2009,
  title = {State Estate and Inheritance Taxes after the 2001 Federal Estate Tax Changes},
  author = {Michael, Joel},
  year = {2009},
  month = {jan},
  institution = {Minnesota House Research Department},
  url = {https://www.house.leg.state.mn.us/hrd/pubs/ss/ssfedetax.pdf},
  urldate = {2022-08-15},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Short {{Subjects}}},
  url_file = {Michael2009.pdf}
}

Wealth Concentration over the Path of Development: Sweden, 1873–2006. Roine, Jesper; and Waldenström, Daniel. The Scandinavian Journal of Economics, 111(1): 151–187. March 2009.

link doi

@article{RoineWaldenstrom2009,
  title = {Wealth Concentration over the Path of Development: {{Sweden}}, 1873--2006},
  author = {Roine, Jesper and Waldenstr{\"o}m, Daniel},
  year = {2009},
  month = {mar},
  journal = {The Scandinavian Journal of Economics},
  volume = {111},
  number = {1},
  pages = {151--187},
  doi = {10.1111/j.1467-9442.2008.01558.x},
  url = {https://doi.org/10.1111/j.1467-9442.2008.01558.x},
  abstract = {We study wealth concentration in Sweden over 130 years, from the beginning of industrialization until the present day. Our series are based on new evidence from estate and wealth tax data, foreign and domestic family firm-wealth, and pension wealth estimates. We find that Swedish wealth concentration was high in the agrarian state, and changed little during early industrialization. From World War I until about 1950, the richest percentile lost ground to high-income earners in the rest of the top-wealth decile. This equalization continued postwar; the entire top decile lost-out relative to the rest of the population. Around 1980, wealth compression stopped and inequality increased. We approximate the effects of international flows and find that the recent increase in wealth inequality is probably larger than what official estimates suggest.},
  keywords = {Data Sources: Wealth Inequality,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality}
}

Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. September 2009.

link file

@misc{InternalRevenueService2009_Form706UnitedStatesEstate,
  title = {Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2009},
  month = {sep},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {To be filed for decedents dying after December 31, 2008, and before January 1, 2010.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2009_Form706UnitedStatesEstate.pdf}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. September 2009.

link file

@misc{InternalRevenueService2009_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2009},
  month = {sep},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2008, and before January 1, 2010},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2009_InstructionsForm706UnitedStates.pdf}
}

What Should I Do about Tax When Someone Dies. Morgan McManus Solicitors. August 2009.

link file

@misc{MorganMcManusSolicitors2009_WhatShouldTaxWhenSomeone,
  title = {What Should {{I}} Do about Tax When Someone Dies},
  author = {{Morgan McManus Solicitors}},
  year = {2009},
  month = {aug},
  url = {https://www.morganmcmanus.com/wp-content/uploads/2015/09/AboutTax_WhenSomeoneDies.pdf},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {MorganMcManusSolicitors2009_WhatShouldTaxWhenSomeone.pdf}
}

Connecticut Estate and Gift Tax Instructions (2009). 2009.

link

@misc{2009_ConnecticutEstateGiftTaxInstructions,
  title = {Connecticut Estate and Gift Tax Instructions (2009)},
  author = {Unknown},
  year = {2009},
  url = {https://portal.ct.gov/DRS/DRS-Forms/2009-Forms/2009--CT-706},
  keywords = {Data Sources: Taxes on Wealth}
}

Finance Act 2009. 2009.

link

@misc{IE2009,
  title = {Finance Act 2009},
  author = {Unknown},
  year = {2009},
  url = {https://www.irishstatutebook.ie/eli/2009/act/12/enacted/en/print#sec27},
  keywords = {Data Sources: Taxes on Wealth}
}

Minnesota Estate Tax Instructions (2009). 2009.

link

@misc{2009_MinnesotaEstateTaxInstructions,
  title = {Minnesota Estate Tax Instructions (2009)},
  author = {Unknown},
  year = {2009},
  url = {https://eformrs.com/Forms09/States09/MN/MN706.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

The 2009 Global Executive: Individual Tax, Social Security and Immigration. Ernst & Young. July 2009.

link file

@misc{ErnstYoung2009_2009GlobalExecutiveIndividualTax,
  title = {The 2009 Global Executive: Individual Tax, Social Security and Immigration},
  author = {{Ernst \& Young}},
  year = {2009},
  month = {jul},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2009-10.pdf},
  urldate = {2022-08-10},
  abstract = {The Global Executive summarizes the personal tax systems and immigration rules for expatriates in more than 140 countries. The content is based on information current to 1 January 2009, unless otherwise indicated in the text of the chapter. Changes to the tax laws and other applicable rules in various countries covered by this publication may be proposed. Therefore, readers should contact their local Ernst \& Young firms to obtain further information.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2009_2009GlobalExecutiveIndividualTax.pdf}
}

2008 (9)

Schenkungsmeldegesetz 2008 (SchenkMG 2008). Republic of Austria. Federal Law Gazette for the Republic of Austria, Issue 34, No. 141: 678–685. July 2008.

link

@techreport{AustriaTaxLaw_2008,
  title = {Schenkungsmeldegesetz 2008 (SchenkMG 2008)},
  author = {{Republic of Austria}},
  year = {2008},
  month = {jul},
  journal = {Federal Law Gazette for the Republic of Austria},
  volume = {Issue 34, No. 141},
  pages = {678--685},
  url = {https://www.ris.bka.gv.at/eli/bgbl/I/2008/85},
  abstract = {Bundesgesetzblatt f{\"u}r die Republik {\"O}sterreich, ausgegeben am 14. Juli 1955, st{\"u}ck 34, nr. 141.},
  keywords = {Data Sources: Taxes on Wealth}
}

Social Justice through Redistribution? The Taxation of Inheritance. Beckert, Jens. Inherited Wealth, pp. 167–274. 2008.

link doi

@incollection{Beckert2008,
  title = {Social Justice through Redistribution? The Taxation of Inheritance},
  author = {Beckert, Jens},
  year = {2008},
  booktitle = {Inherited {{Wealth}}},
  pages = {167--274},
  publisher = {Princeton University Press},
  doi = {10.2307/j.ctv346s2j.8},
  url = {https://doi.org/10.2307/j.ctv346s2j.8},
  keywords = {Data Sources: Taxes on Wealth},
  chapter = {5},
  translator = {Dunlap, Thomas}
}

IBFD - Individual Taxation - Benin - Individual Taxation - 5. Inheritance and Gift Taxation. International Bureau of Fiscal Documentation. 2008.

link

@misc{IBFD2008BJ,
  title = {IBFD - Individual Taxation - Benin - Individual Taxation - 5. Inheritance and Gift Taxation},
  author = {International Bureau of Fiscal Documentation},
  year = {2008},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_bj_2008-03-04_s_5.&refresh=1770723568988%23gthb_bj_2008-03-04_s_5.},
  keywords = {Data Sources: Taxes on Wealth}
}

Multistate and Multinational Estate Planning. Schoenblum, Jeffrey A. CCH. 2008.

link

@book{Schoenblum2008,
  title = {Multistate and Multinational Estate Planning},
  author = {Schoenblum, Jeffrey A.},
  year = {2008},
  publisher = {CCH},
  url = {https://books.google.com/books/about/Multistate_and_Multinational_Estate_Plan.html?id=zktPurWpQyYC},
  keywords = {Data Sources: Taxes on Wealth},
  isbn = {978-0-8080-9228-5}
}

Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. August 2008.

link file

@misc{InternalRevenueService2008_Form706UnitedStatesEstate,
  title = {Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2008},
  month = {aug},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {To be filed for decedents dying after December 31, 2007, and before January 1, 2009},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2008_Form706UnitedStatesEstate.pdf}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. August 2008.

link file

@misc{InternalRevenueService2008_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2008},
  month = {aug},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2007 and before January 1, 2009},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2008_InstructionsForm706UnitedStates.pdf}
}

Estate Tax. Ohio Department of Taxation. 2007 Annual Report, pp. 60–65. 2008.

link file

@incollection{OhioDepartmentofTaxation2008_EstateTax,
  title = {Estate Tax},
  author = {{Ohio Department of Taxation}},
  year = {2008},
  booktitle = {2007 {{Annual Report}}},
  pages = {60--65},
  url = {https://tax.ohio.gov/help-center/communications/publications/annual-reports/publications-annual-report-2007},
  urldate = {2024-09-25},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {OhioDepartmentofTaxation2008_EstateTax.pdf}
}

Minnesota Estate Tax Instructions (2008). 2008.

link

@misc{2008_MinnesotaEstateTaxInstructions,
  title = {Minnesota Estate Tax Instructions (2008)},
  author = {Unknown},
  year = {2008},
  url = {https://eformrs.com/Forms08/States08/MN/MN706.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

The 2008 Global Executive: Individual Tax, Social Security and Immigration. Ernst & Young. September 2008.

link file

@misc{ErnstYoung2008_2008GlobalExecutiveIndividualTax,
  title = {The 2008 Global Executive: Individual Tax, Social Security and Immigration},
  author = {{Ernst \& Young}},
  year = {2008},
  month = {sep},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2008-09.pdf},
  urldate = {2022-08-10},
  abstract = {The Global Executive summarizes the personal tax systems and immigration rules for expatriates in more than 140 countries. The content is based on information current to 1 January 2008, unless otherwise indicated in the text of the chapter.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2008_2008GlobalExecutiveIndividualTax.pdf}
}

2007 (7)

2007 Legislature Repeals Estate Tax and Reduces Inheritance Tax. Aiken, David J. University of Nebraska–Lincoln. July 2007.

link file

@techreport{Aiken2007,
  title = {2007 Legislature Repeals Estate Tax and Reduces Inheritance Tax},
  author = {Aiken, David J.},
  year = {2007},
  month = {jul},
  number = {325},
  institution = {University of Nebraska--Lincoln},
  url = {https://digitalcommons.unl.edu/agecon_cornhusker/325/},
  urldate = {2024-09-09},
  abstract = {Agricultural and business groups have for several years sought the repeal of state and federal estate taxes. The 2007 Nebraska Legislature repealed the Nebraska estate tax altogether, retroactive to January 1, 2007, and reduced inheritance taxes for close relatives. This newsletter explains these changes.},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Cornhusker {{Economics}}},
  url_file = {Aiken2007.pdf}
}

Income and Wealth Concentration in Switzerland over the Twentieth Century. Dell, F.; Piketty, T.; and Saez, E. Top Incomes over the Twentieth Century: A Contrast between Continental European and English-speaking Countries. 2007.

link data series doi

@incollection{Delletal2007,
  title = {Income and Wealth Concentration in {{Switzerland}} over the Twentieth Century},
  author = {Dell, F. and Piketty, T. and Saez, E.},
  year = {2007},
  booktitle = {Top Incomes over the Twentieth Century: A Contrast between Continental {{European}} and {{English-speaking}} Countries},
  publisher = {Oxford University Press},
  doi = {https://doi.org/10.1093/oso/9780199286881.003.0011},
  url = {https://global.oup.com/academic/product/top-incomes-over-the-twentieth-century-9780198727750?lang=en&cc=us},
  urldate = {2022-03-24},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality,Wealth Taxation},
  address = {New York},
  editor = {Atkinson, A. B. and Piketty, T.},
  isbn = {978-0-19-872775-0},
  url_data_series = {https://bibbase.org/network/publication/dell-piketty-saez-incomeandwealthconcentrationinswitzerlandoverthe20thcenturydataseries-2005}
}

The Estate Tax: Ninety Years and Counting. Jacobson, Darien B.; Raub, Brian G.; and Johnson, Barry W. Statistics of Income Bulletin, 27(1): 118–128. 2007.

link file

@article{Jacobsonetal2007,
  title = {The Estate Tax: Ninety Years and Counting},
  author = {Jacobson, Darien B. and Raub, Brian G. and Johnson, Barry W.},
  year = {2007},
  journal = {Statistics of Income Bulletin},
  volume = {27},
  number = {1},
  pages = {118--128},
  url = {https://www.irs.gov/statistics/soi-tax-stats-soi-bulletin-summer-2007},
  keywords = {Data Sources: Taxes on Wealth,Methods of Estimation of Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality,Wealth Taxation},
  url_file = {Jacobsonetal2007.pdf}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. September 2007.

link file

@misc{InternalRevenueService2007_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2007},
  month = {sep},
  url = {https://www.irs.gov/pub/irs-prior/i706--2007.pdf},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2006 and before January 1, 2008},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2007_InstructionsForm706UnitedStates.pdf}
}

Minnesota Estate Tax Instructions (2007). 2007.

link

@misc{2007_MinnesotaEstateTaxInstructions,
  title = {Minnesota Estate Tax Instructions (2007)},
  author = {Unknown},
  year = {2007},
  url = {https://eformrs.com/Forms07/States07/MN/MN706.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Vermont Estate Tax Form E-1 (2002–2004). 2007.

link

@misc{2007_VermontEstateTaxFormE1,
  title = {Vermont Estate Tax Form E-1 (2002–2004)},
  author = {Unknown},
  year = {2007},
  url = {https://tax.vermont.gov/content/form-e-1-estate-tax-return-2002-2004},
  keywords = {Data Sources: Taxes on Wealth}
}

The Global Executive. Ernst & Young. September 2007.

link file

@misc{ErnstYoung2007_GlobalExecutive,
  title = {The Global Executive},
  author = {{Ernst \& Young}},
  year = {2007},
  month = {sep},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2007-08.pdf},
  urldate = {2022-08-10},
  abstract = {The Global Executive summarizes the personal tax systems and immigration rules for expatriates in more than 130 countries. The content is based on information current to 1 January 2007, unless otherwise indicated in the text of the chapter. Ernst \& Young is a leading international professional services organization with over 19,000 tax professionals located in almost 140 countries.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2007_GlobalExecutive.pdf}
}

2006 (10)

Household Wealth Distribution in Italy in the 1990s. Brandolini, Andrea; Cannari, Luigi; D'Alessio, Giovanni; and Faiella, Ivan. International Perspectives on Household Wealth, pp. 225–275. October 2006.

link working paper doi

@incollection{Brandolinietal2006,
  title = {Household Wealth Distribution in {{Italy}} in the 1990s},
  author = {Brandolini, Andrea and Cannari, Luigi and D'Alessio, Giovanni and Faiella, Ivan},
  year = {2006},
  month = {oct},
  booktitle = {International Perspectives on Household Wealth},
  pages = {225--275},
  publisher = {Edward Elgar Publishing},
  doi = {10.4337/9781847203175.00015},
  url = {https://doi.org/10.4337/9781847203175.00015},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  address = {Cheltenham, UK},
  chapter = {7},
  editor = {Wolff, Edward N.},
  isbn = {978-1-84720-317-5},
  url_working_paper = {https://bibbase.org/network/publication/brandolini-cannari-dalessio-faiella-householdwealthdistributioninitalyinthe1990s-2004}
}

Historical Tax Law Changes: Estate Tax. Arizona Joint Legislative Budget Committee. September 2006.

link file

@misc{ArizonaJointLegislativeBudgetCommittee2006_HistoricalTaxLawChangesEstate,
  title = {Historical Tax Law Changes: Estate Tax},
  author = {{Arizona Joint Legislative Budget Committee}},
  year = {2006},
  month = {sep},
  url = {https://azjlbc.gov/06taxbook/estatetax.pdf},
  urldate = {2024-09-09},
  abstract = {Listing of tax changes prior to the 2000 legislative session. Available on the JLBC website, linked to from the State of Arizona 2006 Tax Handbook on page 115 (https://www.azjlbc.gov/06taxbook/06taxbk.pdf).},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ArizonaJointLegislativeBudgetCommittee2006_HistoricalTaxLawChangesEstate.pdf}
}

Illinois Estate and Generation Skipping Transfer Tax. Commission on Government Forecasting; and Accountability. September 2006.

link file

@misc{CommissiononGovernmentForecastingandAccountability2006_IllinoisEstateGenerationSkippingTransfer,
  title = {Illinois Estate and Generation Skipping Transfer Tax},
  author = {{Commission on Government Forecasting and Accountability}},
  year = {2006},
  month = {sep},
  url = {https://cgfa.ilga.gov/Upload/06_Estate_GenerationTax.pdf},
  urldate = {2024-09-22},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {CommissiononGovernmentForecastingandAccountability2006_IllinoisEstateGenerationSkippingTransfer.pdf}
}

State Estate, Inheritance, and Gift Taxes Five Years after EGTRRA. Michael, Joel. State Tax Notes. December 2006.

link file

@techreport{Michael2006,
  title = {State Estate, Inheritance, and Gift Taxes Five Years after {{EGTRRA}}},
  author = {Michael, Joel},
  year = {2006},
  month = {dec},
  institution = {State Tax Notes},
  url = {https://www.taxnotes.com/tax-notes-state/estate-gift-and-inheritance-taxes/state-estate-inheritance-and-gift-taxes-five-years-after-egtrra/2006/12/25/9pc4},
  urldate = {2024-09-24},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Special {{Report}}},
  url_file = {Michael2006.pdf}
}

Nebraska Revised Statutes Section 77-2101.03. Nebraska. 2006.

link file

@misc{Nebraska2006_NebraskaRevisedStatutesSection77210103,
  title = {Nebraska Revised Statutes Section 77-2101.03},
  author = {{Nebraska}},
  year = {2006},
  url = {https://law.justia.com/codes/nebraska/2006/s77index/s7721001003.html},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Nebraska2006_NebraskaRevisedStatutesSection77210103.pdf}
}

Wealth Concentration in a Developing Economy: Paris and France, 1807–1994. Piketty, Thomas; Postel-Vinay, Gilles; and Rosenthal, Jean-Laurent. American Economic Review, 96(1): 236–256. March 2006.

link replication files doi

@article{Pikettyetal2006,
  title = {Wealth Concentration in a Developing Economy: {{Paris}} and {{France}}, 1807--1994},
  author = {Piketty, Thomas and {Postel-Vinay}, Gilles and Rosenthal, Jean-Laurent},
  year = {2006},
  month = {mar},
  journal = {American Economic Review},
  volume = {96},
  number = {1},
  pages = {236--256},
  doi = {10.1257/000282806776157614},
  url = {https://doi.org/10.1257/000282806776157614},
  abstract = {Using large samples of estate tax returns, we construct new series on wealth concentration in Paris and France from 1807 to 1994. Inequality increased until 1914 because industrial and financial estates grew dramatically. Then, adverse shocks, rather than a Kuznets-type process, led to a massive decline in inequality. The very high wealth concentration prior to 1914 benefited retired individuals living off capital income (rentiers) rather than entrepreneurs. The very rich were in their seventies and eighties, whereas they had been in their fifties a half century earlier and would be so again after World War II. Our results shed new light on ongoing debates about wealth inequality and growth.},
  keywords = {Data Sources: Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality,Wealth Taxation},
  url_replication_files = {https://bibbase.org/network/publication/piketty-postelvinay-rosenthal-wealthconcentrationinadevelopingeconomyparisandfrance18071994replicationfiles-2005}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. October 2006.

link file

@misc{InternalRevenueService2006_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2006},
  month = {oct},
  url = {https://www.irs.gov/pub/irs-prior/i706--2006.pdf},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2005 and before January 1, 2007},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2006_InstructionsForm706UnitedStates.pdf}
}

British Finance Act 2006. 2006.

link

@misc{BritishTaxLaw_2006,
  title = {British Finance Act 2006},
  author = {Unknown},
  year = {2006},
  url = {https://www.legislation.gov.uk/ukpga/2006/25/part/6/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois 4th Div Case No. 1-04-3517 (2006). 2006.

link

@misc{2006_Illinois4thDivCaseNo,
  title = {Illinois 4th Div Case No. 1-04-3517 (2006)},
  author = {Unknown},
  year = {2006},
  url = {https://www.illinoiscourts.gov/opinions/appellatecourt/2006/1stdistrict/june/html/1043517.htm},
  keywords = {Data Sources: Taxes on Wealth}
}

The Global Executive. Ernst & Young. September 2006.

link file

@misc{ErnstYoung2006_GlobalExecutive,
  title = {The Global Executive},
  author = {{Ernst \& Young}},
  year = {2006},
  month = {sep},
  url = {https://assets.ey.com/content/dam/ey-sites/ey-com/en_gl/topics/tax/guides/worldwide-personal-tax-guide-2006-07.pdf},
  urldate = {2022-08-10},
  abstract = {The Global Executive summarizes the personal tax systems and immigration rules for expatriates in more than 130 countries. The content is based on information current to 1 January 2006. Ernst \& Young is a leading international professional services organization with over 19,000 tax professionals located in more than 140 countries.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ErnstYoung2006_GlobalExecutive.pdf}
}

2005 (9)

Income and Wealth Concentration in Switzerland over the 20th Century: Data Series. Dell, Fabian; Piketty, Thomas; and Saez, Emmanuel. 2005.

link file parent book chapter

@misc{Delletal2007data,
  title = {Income and Wealth Concentration in {{Switzerland}} over the 20th Century: Data Series},
  author = {Dell, Fabian and Piketty, Thomas and Saez, Emmanuel},
  year = {2005},
  url = {http://piketty.pse.ens.fr/fr/publications},
  urldate = {2022-03-09},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {Delletal2007data.xls},
  url_parent_book_chapter = {https://bibbase.org/network/publication/dell-piketty-saez-incomeandwealthconcentrationinswitzerlandoverthetwentiethcentury-2007}
}

Tax Rates and Tax Burdens in the District of Columbia - a Nationwide Comparison 2004. Gandhi, Natwar M. August 2005.

link file

@misc{Gandhi2005,
  title = {Tax Rates and Tax Burdens in the {{District}} of {{Columbia}} - a Nationwide Comparison 2004},
  author = {Gandhi, Natwar M.},
  year = {2005},
  month = {aug},
  url = {https://cfo.dc.gov/sites/default/files/dc/sites/ocfo/publication/attachments/ocfo_city04study.pdf},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Government of the District of Columbia Office of Revenue Analysis},
  url_file = {Gandhi2005.pdf}
}

Estate Planning and the Second to Die Program. Indiana Farm Bureau Insurance. September 2005.

link file

@misc{IndianaFarmBureauInsurance2005_EstatePlanningSecondProgram,
  title = {Estate Planning and the {{Second}} to {{Die}} Program},
  author = {{Indiana Farm Bureau Insurance}},
  year = {2005},
  month = {sep},
  url = {https://www.infarmbureau.com/docs/finance/estate-planning.pdf},
  urldate = {2024-09-23},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {IndianaFarmBureauInsurance2005_EstatePlanningSecondProgram.pdf}
}

Wealth Concentration in a Developing Economy: Paris and France, 1807–1994: Replication Files. Piketty, Thomas; Postel-Vinay, Gilles; and Rosenthal, Jean-Laurent. October 2005.

link parent paper

@misc{Pikettyetal2006data,
  title = {Wealth Concentration in a Developing Economy: {{Paris}} and {{France}}, 1807--1994: Replication Files},
  author = {Piketty, Thomas and {Postel-Vinay}, Gilles and Rosenthal, Jean-Laurent},
  year = {2005},
  month = {oct},
  url = {http://piketty.pse.ens.fr/fr/publications},
  urldate = {2022-03-10},
  keywords = {Data Sources: Wealth Inequality},
  url_parent_paper = {https://bibbase.org/network/publication/piketty-postelvinay-rosenthal-wealthconcentrationinadevelopingeconomyparisandfrance18071994-2006}
}

2005 Tax Facts: Ireland. PricewaterhouseCoopers. 2005.

link file

@misc{PricewaterhouseCoopers2005_2005TaxFactsIreland,
  title = {2005 Tax Facts: {{Ireland}}},
  author = {{PricewaterhouseCoopers}},
  year = {2005},
  url = {http://www.accountingnet.ie/artman2/uploads/pwc_taxfacts05_fullversion_1_.pdf},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {PricewaterhouseCoopers2005_2005TaxFactsIreland.pdf}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. August 2005.

link file

@misc{InternalRevenueService2005_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2005},
  month = {aug},
  url = {https://www.irs.gov/pub/irs-prior/i706--2005.pdf},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2004 and before January 1, 2006},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2005_InstructionsForm706UnitedStates.pdf}
}

British Finance Act 2005. 2005.

link

@misc{BritishTaxLaw_2005,
  title = {British Finance Act 2005},
  author = {Unknown},
  year = {2005},
  url = {https://www.legislation.gov.uk/ukpga/2005/7/part/4/crossheading/inheritance-tax/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

Colorado Department of Revenue (2005). 2005.

link

@misc{CO_EstTax2005,
  title = {Colorado Department of Revenue (2005)},
  author = {Unknown},
  year = {2005},
  url = {https://www.colorado.gov/pacific/sites/default/files/Estate1.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

North Carolina Estate Tax Form A-101 (2005–2009). 2005.

link

@misc{2005_NorthCarolinaEstateTaxForma,
  title = {North Carolina Estate Tax Form A-101 (2005–2009)},
  author = {Unknown},
  year = {2005},
  url = {https://www.ncdor.gov/documents/north-carolina-estate-tax-return-2005},
  keywords = {Data Sources: Taxes on Wealth}
}

2004 (10)

Household Wealth Distribution in Italy in the 1990s. Brandolini, Andrea; Cannari, Luigi; D'Alessio, Giovanni; and Faiella, Ivan. Bank of Italy. December 2004.

link file published version

@techreport{Brandolinietal2006wp,
  title = {Household Wealth Distribution in {{Italy}} in the 1990s},
  author = {Brandolini, Andrea and Cannari, Luigi and D'Alessio, Giovanni and Faiella, Ivan},
  year = {2004},
  month = {dec},
  number = {530},
  institution = {Bank of Italy},
  url = {https://www.bancaditalia.it/pubblicazioni/temi-discussione/2004/2004-0530/},
  urldate = {2022-04-01},
  abstract = {This paper describes the composition and distribution of household wealth in Italy. First, the evolution of household portfolios over the last forty years is described on the basis of newly reconstructed aggregate balance sheets. Second, the characteristics and quality of the main statistical source on wealth distribution, the Bank of Italy's Survey of Household Income and Wealth, are examined to-gether with the statistical procedures used to adjust for non-response, non-reporting and under-reporting. The distribution of household net worth is then studied using both adjusted and unad-justed data. Wealth inequality is found to have risen steadily during the 1990s. The increased con-centration of financial wealth was an important factor in determining this path.},
  keywords = {Data Sources: Wealth Inequality},
  type = {Working {{Paper}}},
  url_file = {Brandolinietal2006wp.pdf},
  url_published_version = {https://bibbase.org/network/publication/brandolini-cannari-dalessio-faiella-householdwealthdistributioninitalyinthe1990s-2006}
}

Top Wealth Shares in the United States, 1916-2000: Evidence from Estate Tax Returns: Data File. Kopczuk, Wojciech; and Saez, Emmanuel. 2004.

link file published paper working paper

@misc{KopczukSaez2004data,
  title = {Top Wealth Shares in the {{United States}}, 1916-2000: Evidence from Estate Tax Returns: Data File},
  author = {Kopczuk, Wojciech and Saez, Emmanuel},
  year = {2004},
  url = {https://eml.berkeley.edu/~saez/},
  urldate = {2022-03-09},
  abstract = {File includes data for all figures and tables in Excel format, including those only in the NBER working paper version.},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {KopczukSaez2004data.xls},
  url_published_paper = {https://bibbase.org/network/publication/kopczuk-saez-topwealthsharesintheunitedstates19162000evidencefromestatetaxreturns-2004},
  url_working_paper = {https://bibbase.org/network/publication/kopczuk-saez-topwealthsharesintheunitedstates19162000evidencefromestatetaxreturnsworkingpaper-2004}
}

Top Wealth Shares in the United States, 1916-2000: Evidence from Estate Tax Returns [Working Paper]. Kopczuk, Wojciech; and Saez, Emmanuel. National Bureau of Economic Research. March 2004.

link data file file published version doi

@techreport{KopczukSaez2004wp,
  title = {Top Wealth Shares in the {{United States}}, 1916-2000: Evidence from Estate Tax Returns [Working Paper]},
  author = {Kopczuk, Wojciech and Saez, Emmanuel},
  year = {2004},
  month = {mar},
  number = {10399},
  institution = {National Bureau of Economic Research},
  doi = {10.3386/w10399},
  url = {https://doi.org/10.3386/w10399},
  abstract = {This paper presents new homogeneous series on top wealth shares from 1916 to 2000 in the United States using estate tax return data. Top wealth shares were very high at the beginning of the period but have been hit sharply by the Great Depression, the New Deal, and World War II shocks. Those shocks have had permanent effects. Following a decline in the 1970s, top wealth shares recovered in the early 1980s, but they are still much lower in 2000 than in the early decades of the century. Most of the changes we document are concentrated among the very top wealth holders with much smaller movements for groups below the top 0.1\%. Consistent with the Survey of Consumer Finances results, top wealth shares estimated from Estate Tax Returns display no significant increase since 1995. Evidence from the Forbes 400 richest Americans suggests that only the super-rich have experienced significant gains relative to the average over the last decade. Our results are consistent with the decreased importance of capital income at the top of the income distribution documented by Piketty and Saez (2003) and suggest that the rentier class of the early century is not yet reconstituted. The most plausible explanations for the facts are perhaps the development of progressive income and estate taxation which has dramatically impaired the ability of large wealth holders to maintain their fortunes, and the democratization of stock ownership which now spreads stock market gains and losses much more widely than in the past.},
  keywords = {Data Sources: Wealth Inequality},
  type = {Working {{Paper}}},
  url_data_file = {https://bibbase.org/network/publication/kopczuk-saez-topwealthsharesintheunitedstates19162000evidencefromestatetaxreturnsdatafile-2004},
  url_file = {KopczukSaez2004wp.pdf},
  url_published_version = {https://bibbase.org/network/publication/kopczuk-saez-topwealthsharesintheunitedstates19162000evidencefromestatetaxreturns-2004}
}

Top Wealth Shares in the United States, 1916–2000: Evidence from Estate Tax Returns. Kopczuk, Wojciech; and Saez, Emmanuel. National Tax Journal, 57(2): 445–487. 2004.

link data file working paper doi

@article{KopczukSaez2004,
  title = {Top Wealth Shares in the {{United States}}, 1916--2000: Evidence from Estate Tax Returns},
  author = {Kopczuk, Wojciech and Saez, Emmanuel},
  year = {2004},
  journal = {National Tax Journal},
  volume = {57},
  number = {2},
  pages = {445--487},
  doi = {10.17310/ntj.2004.2S.05},
  url = {http://doi.org/10.17310/ntj.2004.2S.05},
  abstract = {This paper presents new homogeneous series on top wealth shares from 1916 to 2000 in the United States using estate tax return data. Top wealth shares were very high at the beginning of the period but have been hit sharply by the Great Depression, the New Deal, and World War II shocks. Those shocks have had permanent effects. Following a decline in the 1970s, top wealth shares recovered in the early 1980s, but they are still much lower in 2000 than in the early decades of the century. Most of the changes we document are concentrated among the very top wealth holders with much smaller movements for groups below the top 0.1 percent. Consistent with the Survey of Consumer Finances results, top wealth shares estimated from Estate Tax Returns display no significant increase since 1995. Evidence from the Forbes 400 richest Americans suggests that only the super--rich have experienced significant gains relative to the average over the last decade. Our results are consistent with the decreased importance of capital incomes at the top of the income distribution documented by Piketty and Saez (2003), and suggest that the rentier class of the early century is not yet reconstituted. The paper proposes several tentative explanations to account for the facts.},
  keywords = {Data Sources: Wealth Inequality,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  url_data_file = {https://bibbase.org/network/publication/kopczuk-saez-topwealthsharesintheunitedstates19162000evidencefromestatetaxreturnsdatafile-2004},
  url_working_paper = {https://bibbase.org/network/publication/kopczuk-saez-topwealthsharesintheunitedstates19162000evidencefromestatetaxreturnsworkingpaper-2004}
}

State Responses to the 2001 Federal Estate Tax Changes. Michael, Joel. Minnesota House Research Department. February 2004.

link file

@techreport{Michael2004,
  title = {State Responses to the 2001 Federal Estate Tax Changes},
  author = {Michael, Joel},
  year = {2004},
  month = {feb},
  institution = {Minnesota House Research Department},
  url = {https://www.lrl.mn.gov/docs/2004/other/040117.pdf},
  urldate = {2024-09-23},
  abstract = {In 2001, Congress repealed the dollar-for-dollar credit against the federal estate taxes for state death taxes. This information brief surveys the responses by other states to this repeal. It updates the information on that topic contained in the House Research policy brief The Minnesota Estate Tax after the 2001 Federal Tax Act (January 2003).},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Information {{Brief}}},
  url_file = {Michael2004.pdf}
}

Ley 288-04 of Dominican Republic. Government of Dominican Republic. 2004.

link

@misc{Lex_DO2004,
  title = {Ley 288-04 of Dominican Republic},
  author = {Government of Dominican Republic},
  year = {2004},
  url = {https://dgii.gov.do/legislacion/leyesTributarias/Documents/Codigo%20Tributario%20y%20Leyes%20que%20lo%20modifican%20y%20complementan/288-04.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Inheritance and Gifts in Germany: The Growing Fiscal Importance of Inheritance Tax for the Federal States. Schupp, Jürgen; and Szydlik, Marc. DIW Berlin, pp. 95–102. 2004.

link file

@techreport{SchuppSzydlik2004,
  title = {Inheritance and Gifts in {{Germany}}: The Growing Fiscal Importance of Inheritance Tax for the Federal States},
  author = {Schupp, J{\"u}rgen and Szydlik, Marc},
  year = {2004},
  number = {3/2004},
  pages = {95--102},
  institution = {DIW Berlin},
  url = {https://www.diw.de/de/diw_01.c.448105.de/publikationen/sonstige_publikationen/2004/inheritance_and_gifts_in_germany__the_growing_fiscal_importance_of_inheritance_tax_for_the_federal_states.html},
  urldate = {2024-05-30},
  abstract = {In the current debate on the fundamental modernisation of income tax it is often forgotten that inheritance tax has also long been on the reform agenda. The present undervaluation of real estate and commercial assets is an infringement of the principle of equal and uniform taxation. At its present volume of around 3 billion euros inheritance tax only accounts for less than 1\% of total tax revenues in Germany, but the trend is upward. The data from the Socio-Economic Panel (SOEP) compiled by DIW Berlin in conjunction with Infratest Sozialforschung now makes it possible to give estimates of the annual volume of inherited assets in a breakdown by socio-demographic factors. According to the SOEP estimates, around 1.5\% of all private households in Germany currently have an annual increase in assets of on average 65 000 euros from inheritance. Just under a further one percent of all households receive annual gifts of on average 30 000 euros. These transfers amount to income to private households of about 50 billion euros annually, which is more than 2\% of GDP.},
  keywords = {Data Sources: Taxes on Wealth,Estate Inheritance and Gift Taxes},
  type = {{{DIW Weekly Report}}},
  url_file = {SchuppSzydlik2004.pdf}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. August 2004.

link file

@misc{InternalRevenueService2004_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2004},
  month = {aug},
  url = {https://www.irs.gov/pub/irs-prior/i706--2004.pdf},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2003 and before January 1, 2005},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2004_InstructionsForm706UnitedStates.pdf}
}

Appendix for US Federal Estate Tax Rate Schedule. 2004.

link

@misc{CBPP2004,
  title = {Appendix for US Federal Estate Tax Rate Schedule},
  author = {Unknown},
  year = {2004},
  url = {https://www.cbpp.org/sites/default/files/archive/2-18-04sfp-app.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

British Government Indexation Order 2004. 2004.

link

@misc{BritishTaxLaw_2004,
  title = {British Government Indexation Order 2004},
  author = {Unknown},
  year = {2004},
  url = {https://www.legislation.gov.uk/uksi/2004/771/article/2/made},
  keywords = {Data Sources: Taxes on Wealth}
}

2003 (7)

A History of Federal Estate, Gift, and Generation-Skipping Taxes. Luckey, John R. Library of Congress. April 2003.

link file

@techreport{Luckey2003,
  title = {A History of Federal Estate, Gift, and Generation-Skipping Taxes},
  author = {Luckey, John R.},
  year = {2003},
  month = {apr},
  number = {95-444 A},
  institution = {Library of Congress},
  url = {https://www.naepcjournal.org/journal/issue01f.pdf},
  urldate = {2023-05-31},
  abstract = {Since 1976, the federal transfer tax system has included an estate tax, gift tax, and generation-skipping tax. The estate and gift transfer taxes have been part of the federal revenue system, off and on, since the earliest days of the United States. With the enactment of the Economic Growth and Tax Relief Reconciliation Act of 2001 (P.L. 107-16), we are entering the first off period since 1916. This Act phases out the estate and generation-skipping taxes over a ten year period, leaving the gift tax as the only federal transfer tax. It must be kept in mind that the repeal of the estate and generation-skipping taxes is not permanent. The primary focus of proposed legislation in this area in the 108th Congress is on either making the repeal permanent or reinstating these taxes at lower rates in a manner more considerate of family owned business. In this report, the history of the federal transfer taxes, has been divided into four parts: (1) the federal death and gift taxes utilized in the period 1789 to 1915; (2) the development of the modern estate and gift taxes from 1916 through 1975; (3) the creation and refinement of a unified estate and gift tax system, supplemented by a generation-skipping transfer tax; and (4) the phase out and repeal of the estate and generation-skipping taxes, with the gift tax being retained as a device to protect the integrity of the income tax.},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Congressional {{Research Service Report}}},
  url_file = {Luckey2003.pdf}
}

The Minnesota Estate Tax after the 2001 Federal Tax Act. Michael, Joel. Minnesota House Research Department. January 2003.

link file

@techreport{Michael2003,
  title = {The {{Minnesota}} Estate Tax after the 2001 Federal Tax Act},
  author = {Michael, Joel},
  year = {2003},
  month = {jan},
  institution = {Minnesota House Research Department},
  url = {https://www.house.mn.gov/hrd/pubs/estatetx.pdf},
  urldate = {2024-09-23},
  abstract = {In 2001, Congress passed the Economic Growth and Tax Relief Reconciliation Act or EGTRRA. EGTRRA eliminates the dollar-for-dollar credit against the federal estate tax for state death taxes. This policy brief discusses the impact of EGTRRA on the Minnesota estate tax, the responses to EGTRRA by other states, and options for changing the Minnesota tax.},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Policy {{Brief}}},
  url_file = {Michael2003.pdf}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. August 2003.

link file

@misc{InternalRevenueService2003_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2003},
  month = {aug},
  url = {https://www.irs.gov/pub/irs-prior/i706--2003.pdf},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2002 and before January 1, 2004},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2003_InstructionsForm706UnitedStates.pdf}
}

IX. Summary of Other Countries' Taxation of Citizenship Reliquishment, Residency Termination, and Immigration, and Estates, Inheritances, and Gifts. Joint Committee on Taxation. February 2003.

link file

@misc{JointCommitteeonTaxation2003,
  title = {{{IX}}. {{Summary}} of Other Countries' Taxation of Citizenship Reliquishment, Residency Termination, and Immigration, and Estates, Inheritances, and Gifts},
  author = {{Joint Committee on Taxation}},
  year = {2003},
  month = {feb},
  url = {https://www.govinfo.gov/content/pkg/GPO-CPRT-JCS-2-03/pdf/GPO-CPRT-JCS-2-03-11.pdf},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Section IX of report JCS-2-03},
  url_file = {JointCommitteeonTaxation2003.pdf}
}

British Government Indexation Order 2003. 2003.

link

@misc{BritishTaxLaw_2003,
  title = {British Government Indexation Order 2003},
  author = {Unknown},
  year = {2003},
  url = {https://www.legislation.gov.uk/uksi/2003/841/article/2/made},
  keywords = {Data Sources: Taxes on Wealth}
}

Capital Acquisitions Tax Act 2003. 2003.

link

@misc{IE2003,
  title = {Capital Acquisitions Tax Act 2003},
  author = {Unknown},
  year = {2003},
  url = {https://www.irishstatutebook.ie/eli/2003/act/1/enacted/en/print#sec2},
  keywords = {Data Sources: Taxes on Wealth}
}

Death and Dollars: The Role of Gifts and Bequests in America. Brookings Institution Press. 2003.

link

@book{MunnellSunden2003,
  title = {Death and Dollars: The Role of Gifts and Bequests in America},
  author = {Unknown},
  year = {2003},
  publisher = {Brookings Institution Press},
  url = {https://www.jstor.org/stable/10.7864/j.ctvb9380x},
  urldate = {2023-06-01},
  abstract = {Despite the recent downturn in the stock market, the 1990s boom and the shift to defined contribution plans mean that more individuals will have significant wealth upon retirement. How they use that wealth will determine not only their own well-being, but also the living standards of their children, the resources available to philanthropies, and the level of investment capital in the economy. This volume explores the reasons why people save, how they decide to allocate their wealth once they retire, and how givers select their beneficiaries. It also assesses the extent to which the estate tax and annuitization of retirement wealth affects the amount and nature of wealth transfers. Finally, it looks at the impact of wealth transfersfirst on the amount of aggregate saving and capital accumulation, and then on the distribution of wealth among households. Several conclusions emerge. First, gifts and bequests are important; they may account for about half of total wealth in America. Second, rich people make most of the wealth transfers. They are thoughtful about how much they pay in taxes and how they dispose of their wealth. They care about philanthropic causes and view their charitable contributions as more than a way to avoid paying estate taxes. Third, most nonrich people probably have some lexicographic preferences about the disposition of their wealth; they want to ensure they have adequate resources to take care of their own needs, and if money is left over, they would like it to go to their children. Fourth, little support has emerged for the pure altruistic model of bequests. Fifth, institutions matter. In the case of the rich, the estate tax probably reduces saving and increases bequests to charity. In the case of the nonrich, the shift to defined contribution plans will at a minimum mean that they have more wealth in their hands when they die, and therefore they will leave larger accidental bequests. It might also increase their interest in leaving an estate for their heirs. Saving and bequest behavior remains a fertile ground for future research. Major differences of opinion remain on such important issues as the effect of bequests on the distribution of wealth. The contributors to this volume provide a summary of existing knowledge, push the debate forward, and link topics in a unique and comprehensive way. At the same time, they make clear that many questions remain unresolved about the motives for and effects of wealth transfers.},
  keywords = {Data Sources: Taxes on Wealth},
  address = {Washington, D.C.},
  editor = {Munnell, Alicia H. and Sund{\'e}n, Annika},
  eprint = {10.7864/j.ctvb9380x},
  eprinttype = {jstor},
  isbn = {978-0-8157-5890-7}
}

Despite the recent downturn in the stock market, the 1990s boom and the shift to defined contribution plans mean that more individuals will have significant wealth upon retirement. How they use that wealth will determine not only their own well-being, but also the living standards of their children, the resources available to philanthropies, and the level of investment capital in the economy. This volume explores the reasons why people save, how they decide to allocate their wealth once they retire, and how givers select their beneficiaries. It also assesses the extent to which the estate tax and annuitization of retirement wealth affects the amount and nature of wealth transfers. Finally, it looks at the impact of wealth transfersfirst on the amount of aggregate saving and capital accumulation, and then on the distribution of wealth among households. Several conclusions emerge. First, gifts and bequests are important; they may account for about half of total wealth in America. Second, rich people make most of the wealth transfers. They are thoughtful about how much they pay in taxes and how they dispose of their wealth. They care about philanthropic causes and view their charitable contributions as more than a way to avoid paying estate taxes. Third, most nonrich people probably have some lexicographic preferences about the disposition of their wealth; they want to ensure they have adequate resources to take care of their own needs, and if money is left over, they would like it to go to their children. Fourth, little support has emerged for the pure altruistic model of bequests. Fifth, institutions matter. In the case of the rich, the estate tax probably reduces saving and increases bequests to charity. In the case of the nonrich, the shift to defined contribution plans will at a minimum mean that they have more wealth in their hands when they die, and therefore they will leave larger accidental bequests. It might also increase their interest in leaving an estate for their heirs. Saving and bequest behavior remains a fertile ground for future research. Major differences of opinion remain on such important issues as the effect of bequests on the distribution of wealth. The contributors to this volume provide a summary of existing knowledge, push the debate forward, and link topics in a unique and comprehensive way. At the same time, they make clear that many questions remain unresolved about the motives for and effects of wealth transfers.

2002 (6)

A Study of European Land Tax Systems: Second Year Report. Brown, Peter K.; and Hepworth, M. A. Lincoln Institute of Land Policy. 2002.

link file

@techreport{BrownHepworth2002,
  title = {A Study of {{European}} Land Tax Systems: Second Year Report},
  author = {Brown, Peter K. and Hepworth, M. A.},
  year = {2002},
  number = {WP02PB1},
  institution = {Lincoln Institute of Land Policy},
  url = {https://www.lincolninst.edu/publications/working-papers/study-european-land-tax-systems},
  abstract = {The research seeks to examine the nature, scope and implementation of property taxation systems in Europe. The paper builds upon research carried out in 1999/2000 by the authors (under the David C. Lincoln Fellowship programme) in respect of 24 countries. This paper expands the coverage to some 42 countries but also widens the study to include an overview of government organisation within those countries. It also includes a brief description of the main sources of local government finance. It first considers the main types of property taxation that can be found in Europe such as annual property taxes, inheritance taxes, value added tax etc. and attempts in a series of tables to compare the main features of each tax as adopted in the countries studied. It then considers the background to the property taxation and deals with issues such as the current tax reforms that are being currently undertaken within Europe. It then outlines the impact of such changes for all aspects of property taxation. Consideration is then given to some of the key generic features of the systems implemented across Europe -- the nature of the taxpayer, basis of valuation, exemptions, appeals etc. with a particular emphasis on annual property taxes. The final and major part of the work describes the current knowledge of around 190 the individual taxes, duties and levies as applied in the 42 countries studied.},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Working {{Paper}}},
  url_file = {BrownHepworth2002.pdf}
}

Erbschaftsteuer- Und Schenkungsteuergesetz (ErbStG). Germany. 2002.

link

@misc{Germany2002_ErbschaftsteuerUndSchenkungsteuergesetzErbStG,
  title = {Erbschaftsteuer- Und {{Schenkungsteuergesetz}} ({{ErbStG}})},
  author = {{Germany}},
  year = {2002},
  url = {https://www.gesetze-im-internet.de/erbstg_1974/BJNR109330974.html},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth}
}

Law N. IX-1239. Government Legislation. 2002.

link

@techreport{Lithuania_TaxLaw2002,
  title = {Law N. IX-1239},
  author = {Government Legislation},
  year = {2002},
  url = {https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/TAIS.197557/asr},
  keywords = {Data Sources: Taxes on Wealth}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. August 2002.

link file

@misc{InternalRevenueService2002_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2002},
  month = {aug},
  url = {https://www.irs.gov/pub/irs-prior/i706--2002.pdf},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2002 and before January 1, 2004},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2002_InstructionsForm706UnitedStates.pdf}
}

British Government Indexation Order 2002. 2002.

link

@misc{BritishTaxLaw_2002,
  title = {British Government Indexation Order 2002},
  author = {Unknown},
  year = {2002},
  url = {https://www.legislation.gov.uk/uksi/2002/701/article/2/made},
  keywords = {Data Sources: Taxes on Wealth}
}

North Carolina Estate Tax Form A-101 (2002–2005). 2002.

link

@misc{2002_NorthCarolinaEstateTaxForm,
  title = {North Carolina Estate Tax Form A-101 (2002–2005)},
  author = {Unknown},
  year = {2002},
  url = {https://www.ncdor.gov/documents},
  keywords = {Data Sources: Taxes on Wealth}
}

2001 (5)

Euro Tax Conversion Act (EuroStUG 2001). Republic of Austria. Issue 1, No. 59: 1057–1071. June 2001.

link file

@article{RepublicofAustria2001_EuroTaxConversionActEuroStUG,
  title = {Euro Tax Conversion Act ({{EuroStUG}} 2001)},
  author = {{Republic of Austria}},
  year = {2001},
  month = {jun},
  volume = {Issue 1, No. 59},
  pages = {1057--1071},
  url = {https://www.ris.bka.gv.at/Dokumente/BgblPdf/2001_59_1/2001_59_1.pdf},
  abstract = {Bundesgesetzblatt f{\"u}r die Republik {\"O}sterreich, ausgegeben am 26. Juni 2001, teil I, nr. 59.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {RepublicofAustria2001_EuroTaxConversionActEuroStUG.pdf}
}

Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes. Government of Bolivia. 2001.

link

@misc{Lex_BO2001,
  title = {Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes},
  author = {Government of Bolivia},
  year = {2001},
  url = {https://www.lexivox.org/norms/BO-L-843R1.html#idm531},
  keywords = {Data Sources: Taxes on Wealth}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. 2001.

link file

@misc{InternalRevenueService2001_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {2001},
  url = {https://www.irs.gov/pub/irs-prior/i706--2001.pdf},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 2000, and before January 1, 2002},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService2001_InstructionsForm706UnitedStates.pdf}
}

British Government Indexation Order 2001. 2001.

link

@misc{BritishTaxLaw_2001,
  title = {British Government Indexation Order 2001},
  author = {Unknown},
  year = {2001},
  url = {https://www.legislation.gov.uk/uksi/2001/639/article/2/made},
  keywords = {Data Sources: Taxes on Wealth}
}

Rethinking Estate and Gift Taxation. Brookings Institution Press. 2001.

link

@book{Galeetal2001,
  title = {Rethinking Estate and Gift Taxation},
  author = {Unknown},
  year = {2001},
  publisher = {Brookings Institution Press},
  url = {https://www.jstor.org/stable/10.7864/j.ctvcb5bwx},
  urldate = {2023-05-29},
  abstract = {Although estate and gift taxes raise a small fraction of federal revenues, they have become sources of increasing political controversy. This book is designed to inform the current policy debate and build a conceptual basis for future scholarship. The book contains eleven original studies of estate and gift taxes, along with discussants' comments. The essays provide background and historical information; analyze the optimal taxation of estates and gifts; examine the effects of the tax on charitable contributions, saving behavior, the distribution and level of wealth, tax avoidance and tax evasion; and explore the effects of alternatives to estate taxation.},
  keywords = {Data Sources: Taxes on Wealth},
  address = {Washington, D.C.},
  editor = {Gale, William G. and Hines, Jr., James R. and Slemrod, Joel},
  eprint = {10.7864/j.ctvcb5bwx},
  eprinttype = {jstor},
  isbn = {978-0-8157-0069-2}
}

2000 (4)

Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes. Government of Bolivia. 2000.

link

@misc{Lex_BO2000,
  title = {Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes},
  author = {Government of Bolivia},
  year = {2000},
  url = {https://www.lexivox.org/norms/BO-L-843R1.html#idm530},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate of Deceased Persons (Taxation Provisions) Cyprus Law 74 of 2000. Cyprus Tax Law. 2000.

link

@techreport{CyprusTaxLaw_2000,
  title = {Estate of Deceased Persons (Taxation Provisions) Cyprus Law 74 of 2000},
  author = {Cyprus Tax Law},
  year = {2000},
  url = {https://www.cylaw.org/nomoi/enop/non-ind/2000_1_78/full},
  keywords = {Data Sources: Taxes on Wealth}
}

British Government Indexation Order 2000. 2000.

link

@misc{BritishTaxLaw_2000,
  title = {British Government Indexation Order 2000},
  author = {Unknown},
  year = {2000},
  url = {https://www.legislation.gov.uk/uksi/2000/803/article/2/made},
  keywords = {Data Sources: Taxes on Wealth}
}

Massachusetts General Estate Tax Guide. 2000.

link

@misc{2000_MassachusettsGeneralEstateTaxGuide,
  title = {Massachusetts General Estate Tax Guide},
  author = {Unknown},
  year = {2000},
  url = {https://www.mass.gov/guides/a-guide-to-estate-taxes#-computation-of-maximum-federal-credit-for-state-death-taxes-},
  keywords = {Data Sources: Taxes on Wealth}
}

1999 (6)

The Worst Places to Die. Anderson, Jack. December 1999.

link

@misc{Anderson1999,
  title = {The Worst Places to Die},
  author = {Anderson, Jack},
  year = {1999},
  month = {dec},
  url = {https://www.forbes.com/global/1999/1227/166_01.html?sh=513773192f64},
  urldate = {2023-05-27},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Forbes}
}

Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes. Government of Bolivia. 1999.

link

@misc{Lex_BO1999,
  title = {Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes},
  author = {Government of Bolivia},
  year = {1999},
  url = {https://www.lexivox.org/norms/BO-L-843R1.html#idm529},
  keywords = {Data Sources: Taxes on Wealth}
}

Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. July 1999.

link file

@misc{InternalRevenueService1999_Form706UnitedStatesEstate,
  title = {Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {1999},
  month = {jul},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {To be filed for decedents dying after December 31, 1998},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService1999_Form706UnitedStatesEstate.pdf}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. U.S. Department of the Treasury, Internal Revenue Service. July 1999.

link file

@misc{InternalRevenueService1999_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {1999},
  month = {jul},
  publisher = {U.S. Department of the Treasury, Internal Revenue Service},
  url = {https://www.irs.gov/pub/irs-prior/i706--1999.pdf},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 1998},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService1999_InstructionsForm706UnitedStates.pdf}
}

British Government Indexation Order 1999. 1999.

link

@misc{BritishTaxLaw_1999,
  title = {British Government Indexation Order 1999},
  author = {Unknown},
  year = {1999},
  url = {https://www.legislation.gov.uk/uksi/1999/596/made},
  keywords = {Data Sources: Taxes on Wealth}
}

Ley de Impuesto sobre Sucesiones, Donaciones, y Demas Ramos Conexos. Government of Venezuela. 1999.

link

@misc{Lex_VE1999,
  title = {Ley de Impuesto sobre Sucesiones, Donaciones, y Demas Ramos Conexos},
  author = {Government of Venezuela},
  year = {1999},
  url = {https://docs.venezuela.justia.com/estatales/miranda/leyes/ley-de-impuesto-sobre-sucesiones-donaciones-y-demas-ramos-conexos-1999.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

1998 (4)

Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes. Government of Bolivia. 1998.

link

@misc{Lex_BO1998,
  title = {Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes},
  author = {Government of Bolivia},
  year = {1998},
  url = {https://www.lexivox.org/norms/BO-L-843R1.html#idm528},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Code Chapter 353. Delaware. July 1998.

link file

@misc{Delaware1998_DelawareCodeChapter353,
  title = {Delaware Code Chapter 353},
  author = {{Delaware}},
  year = {1998},
  month = {jul},
  url = {https://legis.delaware.gov/SessionLaws/Chapter?id=20191},
  urldate = {2024-09-11},
  keywords = {Data Sources: Taxes on Wealth},
  note = {139th General Assembly, formerly House Bill No. 771},
  url_file = {Delaware1998_DelawareCodeChapter353.pdf}
}

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. July 1998.

link file

@misc{InternalRevenueService1998_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {1998},
  month = {jul},
  url = {https://www.irs.gov/pub/irs-prior/i706--1998.pdf},
  urldate = {2022-08-10},
  abstract = {For decedents dying after December 31, 1997, and before January 1, 1999},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService1998_InstructionsForm706UnitedStates.pdf}
}

British Government Indexation Order 1998. 1998.

link

@misc{BritishTaxLaw_1998,
  title = {British Government Indexation Order 1998},
  author = {Unknown},
  year = {1998},
  url = {https://www.legislation.gov.uk/uksi/1998/756/made},
  keywords = {Data Sources: Taxes on Wealth}
}

1997 (6)

Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes. Government of Bolivia. 1997.

link

@misc{Lex_BO1997,
  title = {Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes},
  author = {Government of Bolivia},
  year = {1997},
  url = {https://www.lexivox.org/norms/BO-L-843R1.html#idm527},
  keywords = {Data Sources: Taxes on Wealth}
}

Local Taxes and Fees Act. Republic of Bulgaria. December 1997.

link file

@misc{RepublicofBulgaria1997_LocalTaxesFeesAct,
  title = {Local Taxes and Fees Act},
  author = {{Republic of Bulgaria}},
  year = {1997},
  month = {dec},
  url = {https://www.minfin.bg/upload/36665/Local_Taxes_and_Fees_Act.pdf},
  urldate = {2024-09-26},
  keywords = {Data Sources: Taxes on Wealth},
  note = {State Gazette No. 117/10.12.1997},
  url_file = {RepublicofBulgaria1997_LocalTaxesFeesAct.pdf}
}

Law N. VIII-431. Government Legislation. 1997.

link

@techreport{Lithuania_TaxLaw1997,
  title = {Law N. VIII-431},
  author = {Government Legislation},
  year = {1997},
  url = {https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/TAIS.44669?jfwid=-r5oymji0t},
  keywords = {Data Sources: Taxes on Wealth}
}

Multistate and Multinational Estate Planning: 1997 Supplement. Schoenblum, Jeffrey A. Aspen Law & Business. 1997.

link

@book{Schoenblum1997,
  title = {Multistate and Multinational Estate Planning: 1997 Supplement},
  author = {Schoenblum, Jeffrey A.},
  year = {1997},
  publisher = {Aspen Law \& Business},
  url = {https://www.google.com/books/edition/Multistate_and_Multinational_Estate_Plan/nEVttgAACAAJ},
  keywords = {Data Sources: Taxes on Wealth},
  isbn = {978-1-56706-619-7}
}

Codebook for 1962 Survey of Financial Characteristics of Consumers and 1963 Changes in Family Finances. Board of Governors of the Federal Reserve System. September 1997.

link file

@misc{FederalReserve1997_Codebook1962SurveyFinancialCharacteristics,
  title = {Codebook for 1962 {{Survey}} of {{Financial Characteristics}} of {{Consumers}} and 1963 {{Changes}} in {{Family Finances}}},
  author = {{Board of Governors of the Federal Reserve System}},
  year = {1997},
  month = {sep},
  url = {https://www.federalreserve.gov/econres/files/6263_codebk6263.txt},
  urldate = {2022-09-10},
  keywords = {Data Sources: Wealth Inequality},
  url_file = {FederalReserve1997_Codebook1962SurveyFinancialCharacteristics.txt}
}

British Finance Act 1997. 1997.

link

@misc{BritishTaxLaw_1997,
  title = {British Finance Act 1997},
  author = {Unknown},
  year = {1997},
  url = {https://www.legislation.gov.uk/ukpga/1997/16/part/VI/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

1996 (4)

Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes. Government of Bolivia. 1996.

link

@misc{Lex_BO1996,
  title = {Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes},
  author = {Government of Bolivia},
  year = {1996},
  url = {https://www.lexivox.org/norms/BO-L-843R1.html#idm526},
  keywords = {Data Sources: Taxes on Wealth}
}

Erbschaftsteuer- Und Schenkungsteuergesetz (ErbStG). Germany. 1996.

link

@misc{Germany1996_ErbschaftsteuerUndSchenkungsteuergesetzErbStG,
  title = {Erbschaftsteuer- Und {{Schenkungsteuergesetz}} ({{ErbStG}})},
  author = {{Germany}},
  year = {1996},
  url = {https://www.gesetze-im-internet.de/erbstg_1974/BJNR109330974.html},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth}
}

The Politics of Tax Reform: Britain and France in the 1980s. Shaughnessy, Scott S. London School of Economics and Political Scienc. 1996.

link

@phdthesis{Shaughnessy1996,
  title = {The Politics of Tax Reform: {{Britain}} and {{France}} in the 1980s},
  author = {Shaughnessy, Scott S.},
  year = {1996},
  url = {https://www.proquest.com/docview/1567152687/},
  urldate = {2023-05-31},
  abstract = {The 1980s were hailed by many as the decade of tax reform. A number of different countries were caught by a neo-liberal tax reforming wave which saw rates of personal and corporate income taxes reduced, tax allowances restricted, tax bases broadened, the incidence between direct and indirect taxation shifted and tax structures simplified. Policy makers were driven to change tax systems for a number of reasons. There is a tendency, however, to point to economic factors as the cause, but this presents only part of the picture. Moreover, it tells us little about the process. How did tax reform come about. Where did the impulse come from. How did it emerge on political agendas. Tax reform measures were the outcome of positive political decisions to make a policy change. Therefore, it's primarily to the political context we must look for an explanation. While considering a broad range of competing models of politics, this paper will ultimately show that the complex of factors which constitute the tax reform process can best be explained by reference to problems, policies, politics and open windows in a given institutional setting. This hypothesis will be considered in light of the French and British experiences in the 1980s.},
  keywords = {Data Sources: Taxes on Wealth},
  isbn = {9781321293838},
  school = {London School of Economics and Political Scienc}
}

British Government Indexation Order 1996. 1996.

link

@misc{BritishTaxLaw_1996,
  title = {British Government Indexation Order 1996},
  author = {Unknown},
  year = {1996},
  url = {https://www.legislation.gov.uk/uksi/1996/2956/made},
  keywords = {Data Sources: Taxes on Wealth}
}

1995 (3)

Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes. Government of Bolivia. 1995.

link

@misc{Lex_BO1995,
  title = {Ley 843R1 - Titulo XI Impuesto a las suceciones y transmisiones gratuitas de bienes},
  author = {Government of Bolivia},
  year = {1995},
  url = {https://www.lexivox.org/norms/BO-L-843R1.html#idm525},
  keywords = {Data Sources: Taxes on Wealth}
}

Law N. I.935. Government Legislation. 1995.

link

@techreport{Lithuania_TaxLaw1995,
  title = {Law N. I.935},
  author = {Government Legislation},
  year = {1995},
  url = {https://e-seimas.lrs.lt/portal/legalAct/lt/TAD/TAIS.18322?jfwid=-r5oymjhr4},
  keywords = {Data Sources: Taxes on Wealth}
}

British Government Indexation Order 1995. 1995.

link

@misc{BritishTaxLaw_1995,
  title = {British Government Indexation Order 1995},
  author = {Unknown},
  year = {1995},
  url = {https://www.legislation.gov.uk/uksi/1995/3032/article/2/made},
  keywords = {Data Sources: Taxes on Wealth}
}

1994 (4)

Law No. 73 of the Tributary System. Chamber of Commerce of the Republic of Cuba. 1994.

link file

@misc{ChamberofCommerceoftheRepublicofCuba1994_LawNo73TributarySystem,
  title = {Law No. 73 of the Tributary System},
  author = {{Chamber of Commerce of the Republic of Cuba}},
  year = {1994},
  url = {https://original-ufdc.uflib.ufl.edu/AA00021897/00001},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {ChamberofCommerceoftheRepublicofCuba1994_LawNo73TributarySystem.pdf}
}

Finance Act, 1994: Section 142. Ireland. 1994.

link file

@misc{Ireland1994_FinanceAct1994Section142,
  title = {Finance Act, 1994: Section 142},
  author = {{Ireland}},
  year = {1994},
  url = {https://www.irishstatutebook.ie/eli/1994/act/13/section/142/enacted/en/html#sec142},
  urldate = {2023-05-31},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Act 13/1994},
  url_file = {Ireland1994_FinanceAct1994Section142.pdf}
}

The Slow Death of the Inheritance Tax. Penelope, Lemov. Governing, 7(9): 24–25. June 1994.

link

@article{Penelope1994,
  title = {The Slow Death of the Inheritance Tax},
  author = {Penelope, Lemov},
  year = {1994},
  month = {jun},
  journal = {Governing},
  volume = {7},
  number = {9},
  pages = {24--25},
  url = {https://cuny-gc.primo.exlibrisgroup.com/permalink/01CUNY_GC/4hn5kb/cdi_proquest_reports_216750188},
  urldate = {2023-01-02},
  keywords = {Data Sources: Taxes on Wealth}
}

Imposition and Rate of Tax. United States. 1994.

link file

@misc{UnitedStates1994_ImpositionRateTax,
  title = {Imposition and Rate of Tax},
  author = {{United States}},
  year = {1994},
  url = {https://www.law.cornell.edu/uscode/text/26/2001},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  note = {26 U.S. Code {\S} 2001},
  url_file = {UnitedStates1994_ImpositionRateTax.html}
}

1993 (3)

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. August 1993.

link file

@misc{InternalRevenueService1993_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {1993},
  month = {aug},
  url = {https://www.irs.gov/pub/irs-prior/i706--1993.pdf},
  urldate = {2022-08-10},
  abstract = {For decedents dying after October 8, 1990},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService1993_InstructionsForm706UnitedStates.pdf}
}

Omnibus Budget Reconciliation Act of 1993. United States. 1993.

link

@misc{UnitedStates1993_OmnibusBudgetReconciliationAct1993,
  title = {Omnibus Budget Reconciliation Act of 1993},
  author = {{United States}},
  year = {1993},
  url = {https://www.congress.gov/bill/103rd-congress/house-bill/2264},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Pub. L. 103-66}
}

British Government Indexation Order 1993. 1993.

link

@misc{BritishTaxLaw_1993,
  title = {British Government Indexation Order 1993},
  author = {Unknown},
  year = {1993},
  url = {https://www.legislation.gov.uk/uksi/1993/759/made},
  keywords = {Data Sources: Taxes on Wealth}
}

1992 (2)

Bequest Taxes and Accumulation of Household Wealth: U.S.-Japan Comparison. Barthold. 1992.

link

@misc{BartholdIto1992,
  title = {Bequest Taxes and Accumulation of Household Wealth: U.S.-Japan Comparison},
  author = {Barthold},
  year = {1992},
  url = {https://www.nber.org/system/files/chapters/c8520/c8520.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

British Government Indexation Order 1992. 1992.

link

@misc{BritishTaxLaw_1992,
  title = {British Government Indexation Order 1992},
  author = {Unknown},
  year = {1992},
  url = {https://www.legislation.gov.uk/uksi/1992/625/contents/made},
  keywords = {Data Sources: Taxes on Wealth}
}

1991 (4)

The Taxation of Personal Wealth in International Perspective. Bird, Richard M. Canadian Public Policy / Analyse de Politiques, 17(3): 322–334. 1991.

link doi

@article{Bird1991,
  title = {The Taxation of Personal Wealth in International Perspective},
  author = {Bird, Richard M.},
  year = {1991},
  journal = {Canadian Public Policy / Analyse de Politiques},
  volume = {17},
  number = {3},
  pages = {322--334},
  doi = {10.2307/3551639},
  url = {https://doi.org/10.2307/3551639},
  abstract = {The revenue importance of taxes on net wealth and capital transfers is diminishing almost everywhere. In general, however, those developed countries with such taxes show no sign of abandoning them. The main exceptions are Australia and Canada, which have never had net wealth taxes and which have, like a number of developing countries, abolished death taxes. Although Canada has further emulated some developing countries by introducing a new wealth tax on corporations, only a major political change (like the election of socialist governments in France and Spain) seems likely to result in the reintroduction of direct taxes on personal wealth in this country.},
  keywords = {Data Sources: Taxes on Wealth}
}

Finance Act, 1991: Section 115. Ireland. 1991.

link file

@misc{Ireland1991_FinanceAct1991Section115,
  title = {Finance Act, 1991: Section 115},
  author = {{Ireland}},
  year = {1991},
  url = {https://www.irishstatutebook.ie/eli/1991/act/13/section/115/enacted/en/html},
  urldate = {2023-05-31},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Act 13/1991},
  url_file = {Ireland1991_FinanceAct1991Section115.pdf}
}

The Taxation of Wealth in the EEC: Facts and Trends. Kessler, Denis; and Pestieau, Pierre. Canadian Public Policy, 17(3): 309–321. September 1991.

link doi

@article{KesslerPestieau1991,
  title = {The Taxation of Wealth in the {{EEC}}: Facts and Trends},
  author = {Kessler, Denis and Pestieau, Pierre},
  year = {1991},
  month = {sep},
  journal = {Canadian Public Policy},
  volume = {17},
  number = {3},
  pages = {309--321},
  doi = {10.2307/3551638},
  url = {http://doi.org/10.2307/3551638},
  abstract = {This paper describes and discusses the taxation of wealth in the European community countries with particular emphasis on net wealth taxes and wealth transfer taxes at death. The main finding is that the contribution of these taxes to total tax revenue is minute and their effect on wealth distribution is negligible. To characterize and quantify the process of the erosion of the tax base and its inability to redistribute wealth, we use the example of France extensively.},
  keywords = {Data Sources: Taxes on Wealth,Estate Inheritance and Gift Taxes}
}

British Government Indexation Order 1991. 1991.

link

@misc{BritishTaxLaw_1991,
  title = {British Government Indexation Order 1991},
  author = {Unknown},
  year = {1991},
  url = {https://www.legislation.gov.uk/uksi/1991/735/made},
  keywords = {Data Sources: Taxes on Wealth}
}

1990 (2)

Finance Act, 1990: Section 128. Ireland. 1990.

link file

@misc{Ireland1990_FinanceAct1990Section128,
  title = {Finance Act, 1990: Section 128},
  author = {{Ireland}},
  year = {1990},
  url = {https://www.irishstatutebook.ie/eli/1990/act/10/section/128/enacted/en/html},
  urldate = {2023-05-31},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Act 10/1990},
  url_file = {Ireland1990_FinanceAct1990Section128.pdf}
}

British Government Indexation Order 1990. 1990.

link

@misc{BritishTaxLaw_1990,
  title = {British Government Indexation Order 1990},
  author = {Unknown},
  year = {1990},
  url = {https://www.legislation.gov.uk/uksi/1990/677/made},
  keywords = {Data Sources: Taxes on Wealth}
}

1989 (1)

British Government Indexation Order 1989. 1989.

link

@misc{BritishTaxLaw_1989,
  title = {British Government Indexation Order 1989},
  author = {Unknown},
  year = {1989},
  url = {https://www.legislation.gov.uk/uksi/1989/468/article/2/made},
  keywords = {Data Sources: Taxes on Wealth}
}

1988 (2)

Instructions for Form 706: United States Estate (and Generation-Skipping Transfer) Tax Return. Internal Revenue Service. October 1988.

link file

@misc{InternalRevenueService1988_InstructionsForm706UnitedStates,
  title = {Instructions for Form 706: {{United States}} Estate (and Generation-Skipping Transfer) Tax Return},
  author = {{Internal Revenue Service}},
  year = {1988},
  month = {oct},
  url = {https://apps.irs.gov/app/picklist/list/priorFormPublication.html?sortColumn=currentYearRevDate&indexOfFirstRow=0&value=United+States+Estate+%28and+Gene&criteria=title&resultsPerPage=25&isDescending=true},
  urldate = {2022-08-10},
  abstract = {For decedents dying after October 22, 1986, and before January 1, 1990},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternalRevenueService1988_InstructionsForm706UnitedStates.pdf}
}

British Finance Act 1988. 1988.

link

@misc{BritishTaxLaw_1988,
  title = {British Finance Act 1988},
  author = {Unknown},
  year = {1988},
  url = {https://www.legislation.gov.uk/ukpga/1988/39/part/IV/crossheading/inheritance-tax/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

1987 (2)

Omnibus Budget Reconciliation Act of 1987. United States. 1987.

link

@misc{UnitedStates1987_OmnibusBudgetReconciliationAct1987,
  title = {Omnibus Budget Reconciliation Act of 1987},
  author = {{United States}},
  year = {1987},
  url = {https://www.govtrack.us/congress/bills/100/hr3545},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Pub. L. 100-203}
}

British Finance Act 1987. 1987.

link

@misc{BritishTaxLaw_1987,
  title = {British Finance Act 1987},
  author = {Unknown},
  year = {1987},
  url = {https://www.legislation.gov.uk/ukpga/1987/16/part/IV/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

1986 (1)

British Finance Act 1986. 1986.

link

@misc{BritishTaxLaw_1986,
  title = {British Finance Act 1986},
  author = {Unknown},
  year = {1986},
  url = {https://www.legislation.gov.uk/ukpga/1986/41/part/V/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

1985 (3)

Survey of State Death Taxes. Committee on State Death Tax Problems of Estates; and Trusts. Real Property, Probate and Trust Journal, 20(3): 875–932. 1985.

link

@article{CommitteeonStateDeathTaxProblemsofEstatesandTrusts1985,
  title = {Survey of State Death Taxes},
  author = {{Committee on State Death Tax Problems of Estates and Trusts}},
  year = {1985},
  journal = {Real Property, Probate and Trust Journal},
  volume = {20},
  number = {3},
  pages = {875--932},
  url = {https://www.jstor.org/stable/20781751},
  urldate = {2023-01-02},
  abstract = {This article sets out the death taxes imposed by each state and the procedures for enforcing them.},
  keywords = {Data Sources: Taxes on Wealth},
  eprint = {20781751},
  eprinttype = {jstor}
}

British Finance Act 1985. 1985.

link

@misc{BritishTaxLaw_1985,
  title = {British Finance Act 1985},
  author = {Unknown},
  year = {1985},
  url = {https://www.legislation.gov.uk/ukpga/1985/54/contents/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

Finance Act 1985. 1985.

link

@misc{IE1985,
  title = {Finance Act 1985},
  author = {Unknown},
  year = {1985},
  url = {https://www.irishstatutebook.ie/eli/1985/act/10/section/59/enacted/en/html#sec59},
  keywords = {Data Sources: Taxes on Wealth}
}

1984 (4)

Stamp Act Chapter 34. Brunei. 1984.

link

@misc{BruneiTaxLaw_1984,
  title = {Stamp Act Chapter 34},
  author = {Brunei},
  year = {1984},
  url = {https://www.agc.gov.bn/AGC%20Images/LAWS/ACT_PDF/S/CHAPTER%20034%20(2022).pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Finance Act, 1984: Section 111. Ireland. 1984.

link file

@misc{Ireland1984_FinanceAct1984Section111,
  title = {Finance Act, 1984: Section 111},
  author = {{Ireland}},
  year = {1984},
  url = {https://www.irishstatutebook.ie/eli/1984/act/9/section/111/enacted/en/html#},
  urldate = {2023-05-31},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Act 9/1984},
  url_file = {Ireland1984_FinanceAct1984Section111.pdf}
}

Deficit Reduction Act of 1984. United States. July 1984.

link

@misc{UnitedStates1984_DeficitReductionAct1984,
  title = {Deficit Reduction Act of 1984},
  author = {{United States}},
  year = {1984},
  month = {jul},
  url = {https://www.govtrack.us/congress/bills/98/hr4170/text},
  urldate = {2023-05-27},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Pub. L. 98-369}
}

British Finance Act 1984. 1984.

link

@misc{BritishTaxLaw_1984,
  title = {British Finance Act 1984},
  author = {Unknown},
  year = {1984},
  url = {https://www.legislation.gov.uk/ukpga/1984/43/part/III/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

1983 (2)

Income Distribution in New Zealand. Easton, Brian. New Zealand Institute of Economic Research. 1983.

link

@techreport{Easton1983,
  title = {Income Distribution in {{New Zealand}}},
  author = {Easton, Brian},
  year = {1983},
  number = {28},
  institution = {New Zealand Institute of Economic Research},
  url = {https://natlib.govt.nz/records/21732544?search%5Bi%5D%5Bcreator%5D=Easton%2C+B.+H.&search%5Bi%5D%5Bsubject%5D=Income+distribution+--+New+Zealand&search%5Bpath%5D=items},
  urldate = {2022-04-01},
  keywords = {Data Sources: Taxes on Wealth,Cross-National Comparisons,Determinants of Wealth and Wealth Inequality,Trends in Aggregate Wealth and Wealth Inequality},
  type = {{{NZIER Research Paper}}}
}

British Government Indexation Order 1983. 1983.

link

@misc{BritishTaxLaw_1983,
  title = {British Government Indexation Order 1983},
  author = {Unknown},
  year = {1983},
  url = {https://www.legislation.gov.uk/uksi/1983/403/contents/made},
  keywords = {Data Sources: Taxes on Wealth}
}

1982 (2)

Multistate and Multinational Estate Planning. Schoenblum, Jeffrey A. Little, Brown, 1. 1982.

link

@book{Schoenblum1982,
  title = {Multistate and Multinational Estate Planning},
  author = {Schoenblum, Jeffrey A.},
  year = {1982},
  volume = {1},
  publisher = {Little, Brown},
  url = {https://books.google.com/books?id=7pA7AQAAIAAJ},
  keywords = {Data Sources: Taxes on Wealth},
  isbn = {978-0-316-77424-6}
}

British Finance Act 1982. 1982.

link

@misc{BritishTaxLaw_1982,
  title = {British Finance Act 1982},
  author = {Unknown},
  year = {1982},
  url = {https://www.legislation.gov.uk/ukpga/1982/39/part/IV/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

1981 (3)

Missouri Statutes Section 145.011. Missouri. January 1981.

link file

@misc{Missouri1981_MissouriStatutesSection145011,
  title = {Missouri Statutes Section 145.011},
  author = {{Missouri}},
  year = {1981},
  month = {jan},
  url = {https://revisor.mo.gov/main/OneSection.aspx?section=145.011},
  urldate = {2024-09-25},
  keywords = {Data Sources: Taxes on Wealth},
  note = {L. 1980 S.B. 539},
  url_file = {Missouri1981_MissouriStatutesSection145011.pdf}
}

Economic Recovery Tax Act of 1981. United States. August 1981.

link

@misc{UnitedStates1981_EconomicRecoveryTaxAct1981,
  title = {Economic {{Recovery Tax Act}} of 1981},
  author = {{United States}},
  year = {1981},
  month = {aug},
  url = {https://www.govtrack.us/congress/bills/97/hr4242},
  keywords = {Data Sources: Taxes on Wealth}
}

Chilean Inheritance and Gift Tax Law 1981. 1981.

link

@misc{ChileTaxLaw_1981,
  title = {Chilean Inheritance and Gift Tax Law 1981},
  author = {Unknown},
  year = {1981},
  url = {https://www.bcn.cl/leychile/navegar?idNorma=7172},
  keywords = {Data Sources: Taxes on Wealth}
}

1980 (2)

Erbschaftsteuer- Und Schenkungsteuergesetz (ErbStG). Germany. 1980.

link

@misc{Germany1980_ErbschaftsteuerUndSchenkungsteuergesetzErbStG,
  title = {Erbschaftsteuer- Und {{Schenkungsteuergesetz}} ({{ErbStG}})},
  author = {{Germany}},
  year = {1980},
  url = {https://www.gesetze-im-internet.de/erbstg_1974/BJNR109330974.html},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth}
}

British Finance Act 1980. 1980.

link

@misc{BritishTaxLaw_1980,
  title = {British Finance Act 1980},
  author = {Unknown},
  year = {1980},
  url = {https://www.legislation.gov.uk/ukpga/1980/48/part/IV/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

1979 (2)

LegiFrance General Tax Code. 1979.

link

@misc{Legifrance1979,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1979},
  url = {https://www.legifrance.gouv.fr/codes/id/LEGIARTI000006310371/1979-07-01},
  keywords = {Data Sources: Taxes on Wealth}
}

Repeal of Inheritance and Gift Tax. 1979.

link

@misc{PeruTaxLaw_1979,
  title = {Repeal of Inheritance and Gift Tax},
  author = {Unknown},
  year = {1979},
  url = {https://docs.peru.justia.com/federales/decretos-leyes/22719-oct-9-1979.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

1978 (1)

British Finance Act 1978. 1978.

link

@misc{BritishTaxLaw_1978,
  title = {British Finance Act 1978},
  author = {Unknown},
  year = {1978},
  url = {https://www.legislation.gov.uk/ukpga/1978/42/part/IV/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

1977 (2)

Comparison of Estate Taxation and Inheritance Taxation. Baldwin, Janice M. Wisconsin Legislative Council Staff. September 1977.

link file

@techreport{Baldwin1977,
  title = {Comparison of Estate Taxation and Inheritance Taxation},
  author = {Baldwin, Janice M.},
  year = {1977},
  month = {sep},
  number = {77-13},
  institution = {Wisconsin Legislative Council Staff},
  url = {https://hdl.handle.net/2027/wu.89096584909},
  abstract = {This Information Memorandum was prepared for use by the Special Committee on Inheritance Taxation which was created by Chapter 222, Laws of 1975. It sets forth (1) the differences in the concepts of an estate tax and an inheritance tax; (2) the use and yield of the estate tax approach and the inheritance tax method by the states; (3) the chronology of death tax legislation in Wisconsin and at the federal level; and (4) the arguments for preferring the estate tax or the inheritance tax.},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Information {{Memorandum}}},
  url_file = {Baldwin1977.pdf}
}

Erbschaftsteuer- Und Schenkungsteuergesetz (ErbStG). Germany. 1977.

link

@misc{Germany1977_ErbschaftsteuerUndSchenkungsteuergesetzErbStG,
  title = {Erbschaftsteuer- Und {{Schenkungsteuergesetz}} ({{ErbStG}})},
  author = {{Germany}},
  year = {1977},
  url = {https://www.gesetze-im-internet.de/erbstg_1974/BJNR109330974.html},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth}
}

1976 (3)

Capital Acquisitions Tax Act, 1976: Second Schedule. Ireland. 1976.

link file

@misc{Ireland1976_CapitalAcquisitionsTaxAct1976,
  title = {Capital Acquisitions Tax Act, 1976: Second Schedule},
  author = {{Ireland}},
  year = {1976},
  url = {https://www.irishstatutebook.ie/eli/1976/act/8/enacted/en/print#sched2},
  urldate = {2023-05-27},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Act 8/1976},
  url_file = {Ireland1976_CapitalAcquisitionsTaxAct1976.pdf}
}

Tax Reform Act of 1976. United States. 1976.

link

@misc{UnitedStates1976_TaxReformAct1976,
  title = {Tax {{Reform Act}} of 1976},
  author = {{United States}},
  year = {1976},
  url = {https://hdl.handle.net/2027/uiug.30112047661969},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Pub. L. 94--455}
}

Capital Acquisitions Tax Act 1976. 1976.

link

@misc{IE1976,
  title = {Capital Acquisitions Tax Act 1976},
  author = {Unknown},
  year = {1976},
  url = {https://www.irishstatutebook.ie/eli/1976/act/8/enacted/en/print#sec59},
  keywords = {Data Sources: Taxes on Wealth}
}

1975 (3)

Finance Act, 1975: Section 47. Ireland. 1975.

link file

@misc{Ireland1975_FinanceAct1975Section47,
  title = {Finance Act, 1975: Section 47},
  author = {{Ireland}},
  year = {1975},
  url = {https://www.irishstatutebook.ie/eli/1975/act/6/section/47/enacted/en/html},
  urldate = {2023-05-31},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Act 6/1975},
  url_file = {Ireland1975_FinanceAct1975Section47.pdf}
}

Reporting Characteristics: Form 706 Estate Tax Returns for 1972 Filed during 1973. Office of Assistant Commissioner (Planning; and Research). February 1975.

link file

@misc{OfficeofAssistantCommissionerPlanningandResearch1975,
  title = {Reporting Characteristics: Form 706 Estate Tax Returns for 1972 Filed during 1973},
  author = {{Office of Assistant Commissioner (Planning and Research)}},
  year = {1975},
  month = {feb},
  url = {https://www.irs.gov/pub/irs-soi/72esrepchar.pdf},
  urldate = {2023-05-29},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Internal Revenue Service},
  url_file = {OfficeofAssistantCommissionerPlanningandResearch1975.pdf}
}

British Finance Act 1975. 1975.

link

@misc{BritishTaxLaw_1975,
  title = {British Finance Act 1975},
  author = {Unknown},
  year = {1975},
  url = {https://www.legislation.gov.uk/ukpga/1975/7/part/III/enacted},
  keywords = {Data Sources: Taxes on Wealth}
}

1974 (1)

Erbschaftsteuer- Und Schenkungsteuergesetz (ErbStG). Germany. 1974.

link

@misc{Germany1974_ErbschaftsteuerUndSchenkungsteuergesetzErbStG,
  title = {Erbschaftsteuer- Und {{Schenkungsteuergesetz}} ({{ErbStG}})},
  author = {{Germany}},
  year = {1974},
  url = {https://www.gesetze-im-internet.de/erbstg_1974/BJNR109330974.html},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth}
}

1971 (1)

Finance Act, 1971: Second Schedule. Ireland. 1971.

link file

@misc{Ireland1971_FinanceAct1971SecondSchedule,
  title = {Finance Act, 1971: Second Schedule},
  author = {{Ireland}},
  year = {1971},
  url = {https://www.irishstatutebook.ie/eli/1971/act/23/schedule/2/enacted/en/html#sched2},
  urldate = {2023-05-31},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Act 23/1971},
  url_file = {Ireland1971_FinanceAct1971SecondSchedule.pdf}
}

1969 (1)

State and Local Revenue Potential. Quindry, E. Kenneth. Southern Regional Education Board. 1969.

link file

@techreport{Quindry1969,
  title = {State and Local Revenue Potential},
  author = {Quindry, E., Kenneth},
  year = {1969},
  number = {15},
  institution = {Southern Regional Education Board},
  url = {https://eric.ed.gov/?id=ED032615},
  urldate = {2023-01-02},
  abstract = {This report contains the results of an extensive study into State and local tax revenue potentials for the 15 Southern Regional Education Board (SREB) States. It identifies both the degree of current use and the potential for increased use of (1) general and selective sales and gross receipts taxes, (2) death and gift taxes, (3) property taxes, (4) individual and corporation income taxes, (5) motor fuel taxes, (6) severance taxes, and (7) license and other miscellaneous taxes, on a State by State basis. Interstate comparisons of the amount of tax capacity and the degree of tax effort are accompanied by a discussion of considerations and limitations inherent in such comparisons. A bibliography of major tax studies in other States and regions is appended. (DE)},
  keywords = {Data Sources: Taxes on Wealth},
  type = {{{SREB Research Monograph}}},
  url_file = {Quindry1969.pdf}
}

1968 (2)

Inheritance and Gift Tax Act Amendment 1967. Republic of Austria. Federal Law Gazette for the Republic of Austria, Issue 5, No. 15: 413–414. January 1968.

link file

@article{RepublicofAustria1968_InheritanceGiftTaxActAmendment,
  title = {Inheritance and Gift Tax Act Amendment 1967},
  author = {{Republic of Austria}},
  year = {1968},
  month = {jan},
  journal = {Federal Law Gazette for the Republic of Austria},
  volume = {Issue 5, No. 15},
  pages = {413--414},
  url = {https://www.ris.bka.gv.at/Dokumente/BgblPdf/1968_15_0/1968_15_0.pdf},
  abstract = {Bundesgesetzblatt f{\"u}r die Republik {\"O}sterreich, ausgegeben am 12. J{\"a}nner 1968, st{\"u}ck 5, nr. 15.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {RepublicofAustria1968_InheritanceGiftTaxActAmendment.pdf}
}

State and Federal Taxes: Significant Features 1968: An Information Report. United States Advisory Commission on Intergovernmental Relations. U.S. Government Printing Office, M-37. January 1968.

link file

@book{UnitedStatesAdvisoryCommissiononIntergovernmentalRelations1968_StateFederalTaxesSignificantFeatures,
  title = {State and Federal Taxes: Significant Features 1968: An Information Report},
  author = {{United States Advisory Commission on Intergovernmental Relations}},
  year = {1968},
  month = {jan},
  volume = {M-37},
  publisher = {U.S. Government Printing Office},
  url = {https://library.unt.edu/gpo/acir/Reports/information/m-37.pdf},
  urldate = {2023-01-02},
  keywords = {Data Sources: Taxes on Wealth},
  address = {Washington},
  url_file = {UnitedStatesAdvisoryCommissiononIntergovernmentalRelations1968_StateFederalTaxesSignificantFeatures.pdf}
}

1965 (2)

Annual Report of the Commissioner of Internal Revenue for the Fiscal Year Ended June 30, 1964. Internal Revenue Service. U.S. Government Printing Office. 1965.

link file

@techreport{InternalRevenueService1965,
  title = {Annual Report of the {{Commissioner}} of {{Internal Revenue}} for the Fiscal Year Ended {{June}} 30, 1964},
  author = {{Internal Revenue Service}},
  year = {1965},
  number = {1964},
  institution = {U.S. Government Printing Office},
  url = {https://www.irs.gov/pub/irs-soi/64dbcomplete.pdf},
  urldate = {2023-05-31},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Publication 55},
  url_file = {InternalRevenueService1965.pdf}
}

Chilean Inheritance and Gift Tax Law 1965. 1965.

link

@misc{ChileTaxLaw_1965,
  title = {Chilean Inheritance and Gift Tax Law 1965},
  author = {Unknown},
  year = {1965},
  url = {https://www.bcn.cl/leychile/navegar?idNorma=28367&idParte=8735974&idVersion=1965-07-10},
  keywords = {Data Sources: Taxes on Wealth}
}

1962 (1)

Cyprus Law No. 67 of 1962 - Law Providing for the Imposition and Collection of Inheritance Tax. Cyprus Tax Law. 1962.

link

@techreport{CyprusTaxLaw_1962,
  title = {Cyprus Law No. 67 of 1962 - Law Providing for the Imposition and Collection of Inheritance Tax},
  author = {Cyprus Tax Law},
  year = {1962},
  url = {https://www.cylaw.org/nomoi/arith/1962_1_067.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

1961 (2)

Coordination of State and Federal Inheritance, Estate, and Gift Taxes: A Commission Report. United States Advisory Commission on Intergovernmental Relations. U.S. Government Printing Office. January 1961.

link file

@book{UnitedStatesAdvisoryCommissiononIntergovernmentalRelations1961_CoordinationStateFederalInheritanceEstate,
  title = {Coordination of State and Federal Inheritance, Estate, and Gift Taxes: A Commission Report},
  author = {{United States Advisory Commission on Intergovernmental Relations}},
  year = {1961},
  month = {jan},
  publisher = {U.S. Government Printing Office},
  url = {https://digital.library.unt.edu/ark:/67531/metadc1458/},
  urldate = {2022-08-15},
  keywords = {Data Sources: Taxes on Wealth},
  address = {Washington},
  url_file = {UnitedStatesAdvisoryCommissiononIntergovernmentalRelations1961_CoordinationStateFederalInheritanceEstate.pdf}
}

Finance Act 1961. 1961.

link

@misc{IE1961,
  title = {Finance Act 1961},
  author = {Unknown},
  year = {1961},
  url = {https://www.irishstatutebook.ie/eli/1961/act/23/enacted/en/print#sched2},
  keywords = {Data Sources: Taxes on Wealth}
}

1960 (1)

Finance Act 1960. 1960.

link

@misc{IE1960,
  title = {Finance Act 1960},
  author = {Unknown},
  year = {1960},
  url = {https://www.irishstatutebook.ie/eli/1960/act/19/enacted/en/print#sched2},
  keywords = {Data Sources: Taxes on Wealth}
}

1959 (1)

Erbschaftsteuer- Und Schenkungsteuergesetz (ErbStG). Germany. 1959.

link

@misc{Germany1959_ErbschaftsteuerUndSchenkungsteuergesetzErbStG,
  title = {Erbschaftsteuer- Und {{Schenkungsteuergesetz}} ({{ErbStG}})},
  author = {{Germany}},
  year = {1959},
  url = {https://www.gesetze-im-internet.de/erbstg_1974/BJNR109330974.html},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth}
}

1957 (1)

Practicability of Uniform Death and Gift Tax Laws. Sager, William H. National Tax Journal, 10(4): 361–369. December 1957.

link

@article{Sager1957,
  title = {Practicability of Uniform Death and Gift Tax Laws},
  author = {Sager, William H.},
  year = {1957},
  month = {dec},
  journal = {National Tax Journal},
  volume = {10},
  number = {4},
  pages = {361--369},
  url = {https://www.jstor.org/stable/41790703},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth},
  eprint = {41790703},
  eprinttype = {jstor}
}

1956 (1)

Barry (1956). 1956.

link

@misc{Barry1956,
  title = {Barry (1956)},
  author = {Unknown},
  year = {1956},
  url = {https://repository.uchastings.edu/cgi/viewcontent.cgi?article=1484&context=hastings_law_journal},
  keywords = {Data Sources: Taxes on Wealth}
}

1955 (1)

Inheritance and Gift Tax Act 1955. Republic of Austria. Federal Law Gazette for the Republic of Austria, Issue 34, No. 141: 678–685. July 1955.

link file

@article{RepublicofAustria1955_InheritanceGiftTaxAct1955,
  title = {Inheritance and Gift Tax Act 1955},
  author = {{Republic of Austria}},
  year = {1955},
  month = {jul},
  journal = {Federal Law Gazette for the Republic of Austria},
  volume = {Issue 34, No. 141},
  pages = {678--685},
  url = {https://www.ris.bka.gv.at/Dokumente/BgblPdf/1955_141_0/1955_141_0.pdf},
  abstract = {Bundesgesetzblatt f{\"u}r die Republik {\"O}sterreich, ausgegeben am 14. Juli 1955, st{\"u}ck 34, nr. 141.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {RepublicofAustria1955_InheritanceGiftTaxAct1955.pdf}
}

1951 (2)

Bundesgesetzblatt Teil I1951Nr. 44 vom 04.09.1951. Germany. 1951.

link

@misc{GermanTaxLaw1951,
  title = {Bundesgesetzblatt Teil I1951Nr. 44 vom 04.09.1951},
  author = {{Germany}},
  year = {1951},
  url = {http://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&jumpTo=bgbl151s0764.pdf},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth}
}

Finance Act 1951. 1951.

link

@misc{IE1951,
  title = {Finance Act 1951},
  author = {Unknown},
  year = {1951},
  url = {https://www.irishstatutebook.ie/eli/1951/act/15/enacted/en/print#sched1},
  keywords = {Data Sources: Taxes on Wealth}
}

1950 (2)

Ley 2569-50 Impuesto sobre sucesiones of the Dominical Republic. Government of Dominican Republic. 1950.

link

@misc{Lex_DO1950,
  title = {Ley 2569-50 Impuesto sobre sucesiones of the Dominical Republic},
  author = {Government of Dominican Republic},
  year = {1950},
  url = {https://dgii.gov.do/legislacion/leyesTributarias/Documents/Otras%20Leyes%20de%20Interés/25-69.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate Duty Act. 1950.

link

@misc{Pakistan_Tax_Law1950,
  title = {Estate Duty Act},
  author = {Unknown},
  year = {1950},
  url = {https://molaw.gov.pk/SiteImage/Misc/files/Collections/1950.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

1946 (1)

Modificando La Escala Establecida Por La Ley No 7873 Para El Cobro Del Impuesto Sobre Las Masas Hereditarias a Favor de Las Universities. Peru. 1946.

link

@misc{Peru1946_ModificandoEscalaEstablecidaPorLey,
  title = {Modificando La Escala Establecida Por La {{Ley No}} 7873 Para El Cobro Del Impuesto Sobre Las Masas Hereditarias a Favor de Las Universities},
  author = {{Peru}},
  year = {1946},
  url = {https://peru.justia.com/federales/leyes/10575-may-12-1946/gdoc/},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Ley No. 10575}
}

1943 (1)

Tax Manual of the Federal Revenue Act of 1942 and Prior Laws Illustrating Their Effect on Life Insurance, Endowments and Annuities. The Penn Mutual Life Insurance Company. 1943.

link file

@booklet{ThePennMutualLifeInsuranceCompany1943_TaxManualFederalRevenueAct,
  title = {Tax Manual of the {{Federal Revenue Act}} of 1942 and Prior Laws Illustrating Their Effect on Life Insurance, Endowments and Annuities},
  author = {{The Penn Mutual Life Insurance Company}},
  year = {1943},
  url = {https://hdl.handle.net/2027/iau.31858048802510},
  urldate = {2022-08-16},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Second printing},
  address = {Philadelphia},
  url_file = {ThePennMutualLifeInsuranceCompany1943_TaxManualFederalRevenueAct.pdf}
}

1942 (1)

The Statute Laws of Cyprus No. 28 of 1942 - A law to provide for the imposition and collection of Estate Duty. Cyprus Tax Law. 1942.

link

@techreport{CyprusTaxLaw_1942,
  title = {The Statute Laws of Cyprus No. 28 of 1942 - A law to provide for the imposition and collection of Estate Duty},
  author = {Cyprus Tax Law},
  year = {1942},
  url = {https://www.cylaw.org/nomoi/arith/1942_1_028.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

1941 (1)

Finance Act 1941. 1941.

link

@misc{IE1941,
  title = {Finance Act 1941},
  author = {Unknown},
  year = {1941},
  url = {https://www.irishstatutebook.ie/eli/1941/act/14/enacted/en/print#sched3},
  keywords = {Data Sources: Taxes on Wealth}
}

1940 (1)

Revenue Act of 1940 with Explanation and Federal Tax Charts. Prentice-Hall, Inc. 1940.

link file

@booklet{Prentice-HallInc.1940_RevenueAct1940ExplanationFederal,
  title = {Revenue {{Act}} of 1940 with Explanation and Federal Tax Charts},
  author = {{Prentice-Hall, Inc.}},
  year = {1940},
  url = {https://hdl.handle.net/2027/nnc1.cu04284690},
  urldate = {2022-08-16},
  keywords = {Data Sources: Taxes on Wealth},
  address = {New York},
  url_file = {Prentice-HallInc.1940_RevenueAct1940ExplanationFederal.pdf}
}

1939 (1)

Finance Act 1939. 1939.

link

@misc{IE1939,
  title = {Finance Act 1939},
  author = {Unknown},
  year = {1939},
  url = {https://www.irishstatutebook.ie/eli/1939/act/33/enacted/en/print#sec8},
  keywords = {Data Sources: Taxes on Wealth}
}

1938 (1)

The Valuation of Future Interests in Estate and Inheritance Taxation. The Yale Law Journal, 47(8): 1354–1382. June 1938.

link doi

@article{1938_ValuationFutureInterestsEstateInheritance,
  title = {The Valuation of Future Interests in Estate and Inheritance Taxation},
  author = {Unknown},
  year = {1938},
  month = {jun},
  journal = {The Yale Law Journal},
  volume = {47},
  number = {8},
  pages = {1354--1382},
  doi = {10.2307/791585},
  url = {https://doi.org/10.2307/791585},
  keywords = {Data Sources: Taxes on Wealth}
}

1935 (1)

The Revenue Act of 1935 and Digest of New Provisions. The Chase National Bank of the City of New York. 1935.

link file

@booklet{TheChaseNationalBankoftheCityofNewYork1935_RevenueAct1935DigestNew,
  title = {The {{Revenue Act}} of 1935 and Digest of New Provisions},
  author = {{The Chase National Bank of the City of New York}},
  year = {1935},
  url = {https://hdl.handle.net/2027/nnc1.cu04284607},
  urldate = {2022-08-16},
  keywords = {Data Sources: Taxes on Wealth},
  address = {New York},
  url_file = {TheChaseNationalBankoftheCityofNewYork1935_RevenueAct1935DigestNew.pdf}
}

1934 (2)

Comparison of the Revenue Acts of 1932 and 1934. Huffman, E. W. G. U.S. Government Printing Office. 1934.

link file

@book{Huffman1934,
  title = {Comparison of the Revenue Acts of 1932 and 1934},
  author = {Huffman, E. W. G.},
  year = {1934},
  publisher = {U.S. Government Printing Office},
  url = {https://hdl.handle.net/2027/uc1.b5013299},
  urldate = {2022-08-16},
  keywords = {Data Sources: Taxes on Wealth},
  address = {Washington},
  url_file = {Huffman1934.pdf}
}

Chilean Inheritance and Gift Tax Law 1934. 1934.

link

@misc{ChileTaxLaw_1934,
  title = {Chilean Inheritance and Gift Tax Law 1934},
  author = {Unknown},
  year = {1934},
  url = {https://www.bcn.cl/leychile/navegar?idNorma=25109},
  keywords = {Data Sources: Taxes on Wealth}
}

1933 (2)

Estableciendo Como Renta Propia de La Universidad Mayor de San Marcos de Lima y de Las Universidades Menores El Impuesto Sobre Las Masas Hereditarias Netas, Establecido Por El Decreto-Ley No 7392. Peru. 1933.

link

@misc{Peru1933_EstableciendoComoRentaPropiaUniversidad,
  title = {Estableciendo Como Renta Propia de La {{Universidad Mayor}} de {{San Marcos}} de {{Lima}} y de Las Universidades Menores El Impuesto Sobre Las Masas Hereditarias Netas, Establecido Por El Decreto-Ley {{No}} 7392},
  author = {{Peru}},
  year = {1933},
  url = {https://peru.justia.com/federales/leyes/7873-nov-15-1933/gdoc/},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Ley No. 7873}
}

Double Taxation: Preliminary Report of a Subcommittee of the Committee on Ways and Means Relative to Federal and State Taxation and Duplications Therein. Subcommittee on Double Taxation. U.S. Government Printing Office. 1933.

link file

@book{SubcommitteeonDoubleTaxation1933,
  title = {Double Taxation: Preliminary Report of a Subcommittee of the {{Committee}} on {{Ways}} and {{Means}} Relative to Federal and State Taxation and Duplications Therein},
  author = {{Subcommittee on Double Taxation}},
  year = {1933},
  publisher = {U.S. Government Printing Office},
  url = {https://www.google.com/books/edition/Double_Taxation/QKYWAAAAIAAJ},
  keywords = {Data Sources: Taxes on Wealth},
  address = {Washington, D.C.},
  url_file = {SubcommitteeonDoubleTaxation1933.pdf}
}

1932 (2)

The Revenue Act of 1932. United States. U.S. Government Printing Office. 1932.

link file

@book{UnitedStates1932_RevenueAct1932,
  title = {The {{Revenue Act}} of 1932},
  author = {{United States}},
  year = {1932},
  publisher = {U.S. Government Printing Office},
  url = {https://hdl.handle.net/2027/uiug.30112107606698},
  urldate = {2022-08-16},
  keywords = {Data Sources: Taxes on Wealth},
  address = {Washington},
  url_file = {UnitedStates1932_RevenueAct1932.pdf}
}

Chilean Inheritance and Gift Tax Law 1932. 1932.

link

@misc{ChileTaxLaw_1932,
  title = {Chilean Inheritance and Gift Tax Law 1932},
  author = {Unknown},
  year = {1932},
  url = {https://www.bcn.cl/leychile/navegar?i=1030760&f=1965-07-10},
  keywords = {Data Sources: Taxes on Wealth}
}

1931 (2)

Creando El Impuesto Sobre La Sucesion Que Grava La Masa Hereditaria Neta, Con Destino a La Universidad de San Marcos y Universidades Menores. Peru. 1931.

link file

@misc{Peru1931_CreandoImpuestoSobreSucesionQue,
  title = {Creando El Impuesto Sobre La Sucesion Que Grava La Masa Hereditaria Neta, Con Destino a La {{Universidad}} de {{San Marcos}} y Universidades Menores},
  author = {{Peru}},
  year = {1931},
  url = {https://peru.justia.com/federales/decretos-leyes/7392-oct-28-1931/gdoc/},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Decreto-Ley No. 7392},
  url_file = {Peru1931_CreandoImpuestoSobreSucesionQue.pdf}
}

Finance Act 1931. 1931.

link

@misc{IE1931,
  title = {Finance Act 1931},
  author = {Unknown},
  year = {1931},
  url = {https://www.irishstatutebook.ie/eli/1931/act/31/enacted/en/print#sched2},
  keywords = {Data Sources: Taxes on Wealth}
}

1929 (2)

Chilean Inheritance and Gift Tax Law 1929. 1929.

link

@misc{ChileTaxLaw_1929,
  title = {Chilean Inheritance and Gift Tax Law 1929},
  author = {Unknown},
  year = {1929},
  url = {https://www.bcn.cl/leychile/navegar?idNorma=237759},
  keywords = {Data Sources: Taxes on Wealth}
}

Chilean Inheritance and Gift Tax Law - Estate Tax provision. 1929.

link

@misc{ChileTaxLawEstate_1929,
  title = {Chilean Inheritance and Gift Tax Law - Estate Tax provision},
  author = {Unknown},
  year = {1929},
  url = {https://www.diariooficial.interior.gob.cl/versiones-anteriores/},
  keywords = {Data Sources: Taxes on Wealth}
}

1928 (1)

The Effect of the 80 per Cent Credit Clause of the Federal Estate Tax Law on State Inheritance Tax Laws. White, Charles P. Journal of Political Economy, 36(5): 625–633. October 1928.

link

@article{White1928,
  title = {The Effect of the 80 per Cent Credit Clause of the Federal Estate Tax Law on State Inheritance Tax Laws},
  author = {White, Charles P.},
  year = {1928},
  month = {oct},
  journal = {Journal of Political Economy},
  volume = {36},
  number = {5},
  pages = {625--633},
  url = {https://www.jstor.org/stable/1822387},
  urldate = {2023-06-02},
  keywords = {Data Sources: Taxes on Wealth},
  eprint = {1822387},
  eprinttype = {jstor}
}

1926 (3)

The Revenue Act of 1926. Old Colony Trust Company. Wright and Potter Printing Company. 1926.

link file

@book{OldColonyTrustCompany1926_RevenueAct1926,
  title = {The {{Revenue Act}} of 1926},
  author = {{Old Colony Trust Company}},
  year = {1926},
  publisher = {{Wright and Potter Printing Company}},
  url = {https://hdl.handle.net/2027/hvd.hneb3b},
  urldate = {2022-08-16},
  keywords = {Data Sources: Taxes on Wealth},
  address = {Boston},
  url_file = {OldColonyTrustCompany1926_RevenueAct1926.pdf}
}

The taxation of inheritance, William J. Schultz, 1926. William J. Schultz. 1926.

link

@misc{Shultz1926,
  title = {The taxation of inheritance, William J. Schultz, 1926},
  author = {William J. Schultz},
  year = {1926},
  url = {https://babel.hathitrust.org/cgi/pt?id=uc1.$b265883&seq=13},
  keywords = {Data Sources: Taxes on Wealth}
}

Finance Act 1926. 1926.

link

@misc{IE1926,
  title = {Finance Act 1926},
  author = {Unknown},
  year = {1926},
  url = {https://www.irishstatutebook.ie/eli/1926/act/35/schedule/4/enacted/en/html#sched4},
  keywords = {Data Sources: Taxes on Wealth}
}

1925 (1)

Chilean Inheritance and Gift Tax Law 1925. 1925.

link

@misc{ChileTaxLaw_1925,
  title = {Chilean Inheritance and Gift Tax Law 1925},
  author = {Unknown},
  year = {1925},
  url = {https://www.bcn.cl/leychile/navegar?idNorma=1132551&idParte=},
  keywords = {Data Sources: Taxes on Wealth}
}

1924 (2)

The Revenue Act of 1924: Approved by the President June 2, 1924, in Effect June 2, 1924, Unless Otherwise Specially Provided. United States. The Corporation Trust Company. 1924.

link file

@book{UnitedStates1924_RevenueAct1924ApprovedPresident,
  title = {The {{Revenue Act}} of 1924: Approved by the {{President June}} 2, 1924, in Effect {{June}} 2, 1924, Unless Otherwise Specially Provided},
  author = {{United States}},
  year = {1924},
  publisher = {The Corporation Trust Company},
  url = {https://hdl.handle.net/2027/uc1.$b636715},
  urldate = {2022-08-16},
  keywords = {Data Sources: Taxes on Wealth},
  address = {New York},
  url_file = {UnitedStates1924_RevenueAct1924ApprovedPresident.pdf}
}

Finance Act 1924. 1924.

link

@misc{IE1924,
  title = {Finance Act 1924},
  author = {Unknown},
  year = {1924},
  url = {https://www.irishstatutebook.ie/eli/1924/act/27/schedule/2/enacted/en/html#sched2},
  keywords = {Data Sources: Taxes on Wealth}
}

1923 (4)

Royal Decree July 15, No. 1795: Abolition of the Inheritance Tax in the Household. Kingdom of Italy. 199: 5838–5844. August 1923.

link file

@article{KingdomofItaly1923_RoyalDecreeJuly15No,
  title = {Royal Decree {{July}} 15, No. 1795: Abolition of the Inheritance Tax in the Household},
  author = {{Kingdom of Italy}},
  year = {1923},
  month = {aug},
  volume = {199},
  pages = {5838--5844},
  url = {https://www.gazzettaufficiale.it/eli/gu/1923/08/24/199/sg/pdf},
  urldate = {2024-09-26},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {KingdomofItaly1923_RoyalDecreeJuly15No.pdf}
}

The Inheritance Tax Law of Ohio: As Effective July 8, 1923. The Tax Commission of Ohio. The F. J. Heer Printing Co. 1923.

link file

@book{TheTaxCommissionofOhio1923_InheritanceTaxLawOhioEffective,
  title = {The Inheritance Tax Law of {{Ohio}}: As Effective {{July}} 8, 1923},
  author = {{The Tax Commission of Ohio}},
  year = {1923},
  publisher = {The F. J. Heer Printing Co.},
  url = {https://hdl.handle.net/2027/mdp.39015076048654},
  abstract = {THE INHERITANCE TAX LAW OF OHIO. The direct inheritance tax law in this state, 108 O. L. 561, was signed by the governor on the 5th day of June, 1919, and went into effect immediately, being an act providing for a tax levy and hence not subject to the referendum. It was amended by a subsequent act of the General Assembly, 108 O. L. 1192, which was filed in the office of the secretary of state on the 17th day of February, 1920. This amending act was subject to the referendum and did not go into effect until May 17th following. In 1921 a supplementary act, 109 O. L. 521, was passed containing what was designated as Sec. 5348-11. This went into effect on Sep- tember 6, 1921, and has caused a duplication of sectional numbers which the attorney general sought to avoid by numbering the new section 5348-10a. A further amendment was made in 1923, 110 O. L. 26, which took effect on the 8th day of July, 1923. Herewith is given a copy of the law containing all the changes made and as it was effective in Ohio on and after the last mentioned date.},
  keywords = {Data Sources: Taxes on Wealth},
  address = {Columbus, Ohio},
  url_file = {TheTaxCommissionofOhio1923_InheritanceTaxLawOhioEffective.pdf}
}

Tarifa del impuesto a las sucesiones. Peru. 1923.

link

@misc{PeruTaxLaw_1923,
  title = {Tarifa del impuesto a las sucesiones},
  author = {{Peru}},
  year = {1923},
  url = {https://docs.peru.justia.com/federales/leyes/4890-jan-8-1924.pdf},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Ley No. 2227}
}

Chilean Inheritance and Gift Tax Law 1923. 1923.

link

@misc{ChileTaxLaw_1923,
  title = {Chilean Inheritance and Gift Tax Law 1923},
  author = {Unknown},
  year = {1923},
  url = {https://www.bcn.cl/leychile/navegar?idNorma=24359},
  keywords = {Data Sources: Taxes on Wealth}
}

1921 (1)

Revenue Act of 1921: Complete Text of H.R. 8245 as Finally Adopted by the United States Senate and House of Representatives and Approved by the President Noveber 23, 1921, at 3.55 P.M. United States. The Equitable Trust Company of New York. December 1921.

link file

@book{UnitedStates1921_RevenueAct1921CompleteText,
  title = {Revenue {{Act}} of 1921: Complete Text of {{H}}.{{R}}. 8245 as Finally Adopted by the {{United States Senate}} and {{House}} of {{Representatives}} and Approved by the {{President Noveber}} 23, 1921, at 3.55 {{P}}.{{M}}.},
  author = {{United States}},
  year = {1921},
  month = {dec},
  publisher = {The Equitable Trust Company of New York},
  url = {https://hdl.handle.net/2027/hvd.hneak5},
  urldate = {2022-08-16},
  keywords = {Data Sources: Taxes on Wealth},
  address = {New York},
  url_file = {UnitedStates1921_RevenueAct1921CompleteText.pdf}
}

1920 (1)

Taxation of Estates and Inheritances under Federal and Estate Laws; Brief Summaries of the More Important Features, Tables of Rates and Exemptions. Spencer Trask & Co. December 1920.

link file

@misc{SpencerTraskCo.1920_TaxationEstatesInheritancesFederalEstate,
  title = {Taxation of Estates and Inheritances under Federal and Estate Laws; Brief Summaries of the More Important Features, Tables of Rates and Exemptions},
  author = {{Spencer Trask \& Co.}},
  year = {1920},
  month = {dec},
  url = {https://www.loc.gov/item/21020939},
  urldate = {2022-08-15},
  abstract = {Estate or Inheritance Tax Laws have been enacted by all but three States and the District of Columbia. In the following pages we present brief summaries of the more important provisions of these laws and of the Federal Estate Tax Law, together with tables showing the rates of tax imposed and the exemptions permitted.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {SpencerTraskCo.1920_TaxationEstatesInheritancesFederalEstate.pdf}
}

1919 (3)

Finance Act 1919. Ireland. 1919.

link

@misc{IE1919,
  title = {Finance Act 1919},
  author = {{Ireland}},
  year = {1919},
  url = {https://www.irishstatutebook.ie/eli/1919/act/32/enacted/en/print.html},
  urldate = {2023-05-31},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Act 23/1971}
}

Official Gazette of the Kingdom of Italy. Kingdom of Italy. November 1919.

link file

@misc{KingdomofItaly1919_OfficialGazetteKingdomItaly,
  title = {Official {{Gazette}} of the {{Kingdom}} of {{Italy}}},
  author = {{Kingdom of Italy}},
  year = {1919},
  month = {nov},
  url = {https://www.gazzettaufficiale.it/eli/gu/1919/11/26/279/sg/pdf},
  urldate = {2024-09-26},
  abstract = {Gazzetta Ufficiale DEL REGNO D'ITALIA, anno 1919, Roma - mercoled{\`i}, 26 novembre, numero 279},
  keywords = {Data Sources: Taxes on Wealth},
  note = {no. 279, page 3566},
  url_file = {KingdomofItaly1919_OfficialGazetteKingdomItaly.pdf}
}

Federal Revenue Act of 1918: Complete Text with Reference Notes, Tables and Index. National Bank of Commerce in New York. February 1919.

link file

@booklet{NationalBankofCommerceinNewYork1919_FederalRevenueAct1918Complete,
  title = {Federal {{Revenue Act}} of 1918: Complete Text with Reference Notes, Tables and Index},
  author = {{National Bank of Commerce in New York}},
  year = {1919},
  month = {feb},
  url = {https://hdl.handle.net/2027/nyp.33433020744326},
  urldate = {2022-08-16},
  keywords = {Data Sources: Taxes on Wealth},
  address = {New York},
  url_file = {NationalBankofCommerceinNewYork1919_FederalRevenueAct1918Complete.pdf}
}

1918 (1)

Official Gazette of the Kingdom of Italy. Kingdom of Italy. May 1918.

link file

@misc{KingdomofItaly1918_OfficialGazetteKingdomItaly,
  title = {Official {{Gazette}} of the {{Kingdom}} of {{Italy}}},
  author = {{Kingdom of Italy}},
  year = {1918},
  month = {may},
  url = {https://www.gazzettaufficiale.it/eli/gu/1918/05/22/120/sg/pdf},
  urldate = {2024-09-26},
  abstract = {Gazzetta Ufficiale DEL REGNO D'ITALIA, anno 1914, Roma - mercoled{\`i}, 22 maggio, numero 120},
  keywords = {Data Sources: Taxes on Wealth},
  note = {No. 120, pages 1448-1451},
  url_file = {KingdomofItaly1918_OfficialGazetteKingdomItaly.pdf}
}

1917 (2)

Law and Regulations Relating to the Estate Tax. United States Internal Revenue. U.S. Government Printing Office. May 1917.

link file

@techreport{UnitedStatesInternalRevenue1917_LawRegulationsRelatingEstateTax,
  title = {Law and Regulations Relating to the Estate Tax},
  author = {{United States Internal Revenue}},
  year = {1917},
  month = {may},
  number = {37},
  institution = {U.S. Government Printing Office},
  url = {https://www.google.com/books/edition/Law_and_Regulations_Relating_to_the_Esta/Dw7ZAAAAMAAJ},
  keywords = {Data Sources: Taxes on Wealth},
  type = {Regulations},
  url_file = {UnitedStatesInternalRevenue1917_LawRegulationsRelatingEstateTax.pdf}
}

The Statutes at Large of the United States of America from December, 1915, to March, 1917: Concurrent Resolutions of the Two Houses of Congress and Recent Treaties, Conventions, and Executive Proclamations. United States. U.S. Government Printing Office. 1917.

link file

@book{UnitedStates1917_StatutesLargeUnitedStatesAmerica,
  title = {The Statutes at Large of the {{United States}} of {{America}} from {{December}}, 1915, to {{March}}, 1917: Concurrent Resolutions of the Two Houses of {{Congress}} and Recent Treaties, Conventions, and Executive Proclamations},
  author = {{United States}},
  year = {1917},
  publisher = {U.S. Government Printing Office},
  url = {https://tile.loc.gov/storage-services/service/ll/llsl/llsl-c64/llsl-c64.pdf},
  urldate = {2023-06-01},
  abstract = {See: Revenue Act of 1916},
  keywords = {Data Sources: Taxes on Wealth},
  address = {Washington, D.C.},
  url_file = {UnitedStates1917_StatutesLargeUnitedStatesAmerica.pdf}
}

1916 (1)

Impuesto Sobre Las Herencias, Donaciones y Legados. Peru. 1916.

link file

@misc{Peru1916_ImpuestoSobreHerenciasDonacionesLegados,
  title = {Impuesto Sobre Las Herencias, Donaciones y Legados},
  author = {{Peru}},
  year = {1916},
  url = {https://peru.justia.com/federales/leyes/2227-feb-12-1916/gdoc/},
  urldate = {2023-09-29},
  keywords = {Data Sources: Taxes on Wealth},
  note = {Ley No. 2227},
  url_file = {Peru1916_ImpuestoSobreHerenciasDonacionesLegados.pdf}
}

1915 (1)

Chilean Inheritance and Gift Tax Law 1915. 1915.

link

@misc{ChileTaxLaw_1915,
  title = {Chilean Inheritance and Gift Tax Law 1915},
  author = {Unknown},
  year = {1915},
  url = {https://www.bcn.cl/leychile/navegar?idNorma=23644&idVersion=1923-06-02},
  keywords = {Data Sources: Taxes on Wealth}
}

1914 (1)

Official Collection of Laws and Decrees of the Kingdom, Number 1042. Kingdom of Italy. Official Gazette of the Kingdom of Italy, 235: 5366–5367. October 1914.

link file

@article{KingdomofItaly1914_OfficialCollectionLawsDecreesKingdom,
  title = {Official Collection of Laws and Decrees of the {{Kingdom}}, Number 1042},
  author = {{Kingdom of Italy}},
  year = {1914},
  month = {oct},
  journal = {Official Gazette of the Kingdom of Italy},
  volume = {235},
  pages = {5366--5367},
  url = {https://www.gazzettaufficiale.it/eli/gu/1914/10/01/235/sg/pdf},
  urldate = {2024-09-26},
  abstract = {Gazzetta Ufficiale DEL REGNO D'ITALIA, anno 1914, Roma - gioved{\`i} 1 ottobre, numero 235},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {KingdomofItaly1914_OfficialCollectionLawsDecreesKingdom.pdf}
}

1905 (1)

The Inheritance Tax in the American Commonwealths. Millis, H. A. The Quarterly Journal of Economics, 19(2): 288–308. February 1905.

link file

@article{Millis1905,
  title = {The Inheritance Tax in the {{American}} Commonwealths},
  author = {Millis, H. A.},
  year = {1905},
  month = {feb},
  journal = {The Quarterly Journal of Economics},
  volume = {19},
  number = {2},
  pages = {288--308},
  url = {https://www.jstor.org/stable/1882866},
  urldate = {2023-06-01},
  keywords = {Data Sources: Taxes on Wealth,Cross-National Comparisons,Estate Inheritance and Gift Taxes},
  eprint = {1882866},
  eprinttype = {jstor},
  url_file = {Millis1905.pdf}
}

1902 (1)

Official Collection of Laws and Decrees of the Kingdom, Number 25, Annex C: Provisions Regarding Business Taxes. Kingdom of Italy. Official Gazette of the Kingdom of Italy, 40: 639–641. February 1902.

link file

@article{KingdomofItaly1902_OfficialCollectionLawsDecreesKingdom,
  title = {Official Collection of Laws and Decrees of the {{Kingdom}}, Number 25, Annex {{C}}: Provisions Regarding Business Taxes},
  author = {{Kingdom of Italy}},
  year = {1902},
  month = {feb},
  journal = {Official Gazette of the Kingdom of Italy},
  volume = {40},
  pages = {639--641},
  url = {https://www.gazzettaufficiale.it/eli/gu/1902/02/18/40/sg/pdf},
  urldate = {2024-09-26},
  abstract = {Gazzetta Ufficiale DEL REGNO D' ITALIA, anno 1902, Roma --- marted{\`i} 18 Febbraio, numero 40, Il numero 25 della Raccolta ufjiciale delle leggi e dei decreti del Regno. Allegato C: Disposizioni riguardanti le tasse sugli affari.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {KingdomofItaly1902_OfficialCollectionLawsDecreesKingdom.pdf}
}

1900 (205)

International Estate Planning Guides. International Bar Association. 1900.

link file

@misc{InternationalBarAssociation_InternationalEstatePlanningGuides,
  title = {International Estate Planning Guides},
  author = {{International Bar Association}},
  year = {1900},
  url = {https://www.ibanet.org/internationalestateplanningguides},
  urldate = {2023-05-29},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {InternationalBarAssociation_InternationalEstatePlanningGuides.html}
}

Estate and Inheritance Taxes. Ballotpedia. 1900.

link file

@misc{Ballotpedia_EstateInheritanceTaxes,
  title = {Estate and Inheritance Taxes},
  author = {{Ballotpedia}},
  year = {1900},
  url = {https://ballotpedia.org/Estate_and_inheritance_taxes},
  urldate = {2023-05-29},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Ballotpedia_EstateInheritanceTaxes.html}
}

Quarterly Summary of State & Local Tax Revenue (QTAX). United States Census Bureau. 1900.

link

@misc{UnitedStatesCensusBureau_QuarterlySummaryStateLocalTax,
  title = {Quarterly Summary of State \& Local Tax Revenue ({{QTAX}})},
  author = {{United States Census Bureau}},
  year = {1900},
  url = {https://www.census.gov/programs-surveys/qtax.html},
  urldate = {2024-09-26},
  keywords = {Data Sources: Taxes on Wealth}
}

California Code of Regulations 18 CA ADC D. 3, Ch. 2.5, Subch. 9, Art. 1: General Rules for Taxation of Estates and Trusts. California. 1900.

link

@misc{California_CaliforniaCodeRegulations18CA,
  title = {California {{Code}} of {{Regulations}} 18 {{CA ADC D}}. 3, {{Ch}}. 2.5, {{Subch}}. 9, {{Art}}. 1: General Rules for Taxation of Estates and Trusts},
  author = {{California}},
  year = {1900},
  url = {https://govt.westlaw.com/calregs/Browse/Home/California/CaliforniaCodeofRegulations?guid=IF1F64C804C8311EC89E5000D3A7C4BC3&originationContext=documenttoc&transitionType=Default&contextData=(sc.Default)},
  urldate = {2024-10-04},
  keywords = {Data Sources: Taxes on Wealth}
}

Data. World Inequality Database. 1900.

link

@misc{WorldInequalityDatabase_Data,
  title = {Data},
  author = {{World Inequality Database}},
  year = {1900},
  url = {https://wid.world/data/},
  urldate = {2022-05-30},
  keywords = {Data Sources: Wealth Inequality,Data Sources: Wealth Topography}
}

Delaware Code Chapter 15: Estate Tax. Delaware. 1900.

link file

@misc{Delaware_DelawareCodeChapter15Estate,
  title = {Delaware Code Chapter 15: Estate Tax},
  author = {{Delaware}},
  year = {1900},
  url = {https://delcode.delaware.gov/title30/c015/},
  urldate = {2024-09-11},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Delaware_DelawareCodeChapter15Estate.pdf}
}

IBFD - Tax Research Platform - France - Individual Taxation - 5. Inheritance and Gift Taxes [Historical version of 25 May 2011]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2011FR,
  title = {IBFD - Tax Research Platform - France - Individual Taxation - 5. Inheritance and Gift Taxes [Historical version of 25 May 2011]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_fr_2011-05-25_s_5.&refresh=1752589379910%23gthb_fr_2011-05-25_s_5},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - Germany - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2010]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2010DE,
  title = {IBFD - Tax Research Platform - Germany - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2010]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_de_2010-10-01_s_6.&refresh=1752586815670%23ita_de_2010-10-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - Germany - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2011]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2011DE,
  title = {IBFD - Tax Research Platform - Germany - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2011]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_de_2011-10-01_s_6.&refresh=1752586717995%23ita_de_2011-10-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - Germany - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 27 October 2009]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2009DE,
  title = {IBFD - Tax Research Platform - Germany - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 27 October 2009]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_de_2009-10-27_s_6.&refresh=1752586861123%23ita_de_2009-10-27_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - Honduras - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 February 2009]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2009HN,
  title = {IBFD - Tax Research Platform - Honduras - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 February 2009]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_hn_2009-02-01_s_5.&refresh=1752830692147%23gthb_hn_2009-02-01_s_5},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - Individual Taxation - 5. Inheritance and Gift Taxes [Historical version of 15 June 2009]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2009FR,
  title = {IBFD - Tax Research Platform - Individual Taxation - 5. Inheritance and Gift Taxes [Historical version of 15 June 2009]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/gthb_fr_2009-06-15_s_5.&refresh=1752589420303%23gthb_fr_2009-06-15_s_5},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2014]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2014US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2014]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2014-10-01_s_6.&refresh=1752587729333%23ita_us_2014-10-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2015]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2015US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2015]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2015-10-01_s_6.&refresh=1752587689324%23ita_us_2015-10-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2016]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2016US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2016]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2016-10-01_s_6.&refresh=1752587647346%23ita_us_2016-10-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2017]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2017US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2017]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2017-10-01_s_6.&refresh=1752587611180%23ita_us_2017-10-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2018]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2018US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2018]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2018-10-01_s_6.&refresh=1752587574672%23ita_us_2018-10-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2019]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2019US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2019]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2019-10-01_s_6.&refresh=1752587535468%23ita_us_2019-10-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2020]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2020US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2020]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2020-10-01_s_6.&refresh=1752587494997%23ita_us_2020-10-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2021]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2021US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2021]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2021-10-01_s_6.&refresh=1752587456691%23ita_us_2021-10-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2022]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2022US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 October 2022]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2022-10-01_s_6.&refresh=1752587418364%23ita_us_2022-10-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 September 2013]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2013US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 1 September 2013]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2013-09-01_s_6.&refresh=1752587804969%23ita_us_2013-09-01_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 13 November 2024]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2024US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 13 November 2024]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2024-11-13_s_6.&refresh=1752587268684%23ita_us_2024-11-13_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 13 October 2023]. International Bureau of Fiscal Documentation. 1900.

link

@misc{IBFD2023US,
  title = {IBFD - Tax Research Platform - United States - Individual Taxation - 6. Inheritance and Gift Taxes [Historical version of 13 October 2023]},
  author = {International Bureau of Fiscal Documentation},
  year = {1900},
  url = {https://research.ibfd.org/#/doc?url=/linkresolver/static/ita_us_2023-10-13_s_6.&refresh=1752587321765%23ita_us_2023-10-13_s_6},
  keywords = {Data Sources: Taxes on Wealth}
}

French Inheritance Tax - Resident in France or Non-Resident? French-Property.com. 1900.

link file

@misc{French-Property.com_FrenchInheritanceTaxResidentFrance,
  title = {French Inheritance Tax - Resident in {{France}} or Non-Resident?},
  author = {{French-Property.com}},
  year = {1900},
  url = {https://www.french-property.com/guides/france/finance-taxation/inheritance/taxes},
  urldate = {2023-06-04},
  abstract = {Information on French inheritance taxes and liability of residents and non-residents.},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {French-Property.com_FrenchInheritanceTaxResidentFrance.html}
}

Illinois Estate and Generation-Skipping Transfer Tax Act. Illinois. 1900.

link

@misc{Illinois_IllinoisEstateGenerationSkippingTransferTax,
  title = {Illinois {{Estate}} and {{Generation-Skipping Transfer Tax Act}}},
  author = {{Illinois}},
  year = {1900},
  url = {https://www.ilga.gov/legislation/ilcs/ilcs3.asp?ActID=609&ChapterID=8},
  urldate = {2024-09-22},
  keywords = {Data Sources: Taxes on Wealth},
  note = {35 ILCS 405}
}

Luxembourg Wealth Study Database. LIS. 1900.

link

@misc{LIS_LuxembourgWealthStudyDatabase,
  title = {Luxembourg {{Wealth Study Database}}},
  author = {{LIS}},
  year = {1900},
  url = {https://www.lisdatacenter.org/our-data/lws-database/},
  urldate = {2022-02-07},
  keywords = {Data Sources: Wealth Inequality,Data Sources: Wealth Topography}
}

Nevada Revised Statutes Chapter 375A: Tax on Estates. Nevada. 1900.

link file

@misc{Nevada_NevadaRevisedStatutesChapter375A,
  title = {Nevada Revised Statutes Chapter {{375A}}: Tax on Estates},
  author = {{Nevada}},
  year = {1900},
  url = {https://www.leg.state.nv.us/nrs/nrs-375A.html},
  urldate = {2024-09-25},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {Nevada_NevadaRevisedStatutesChapter375A.pdf}
}

Inheritance and Gift Tax Rates. PricewaterhouseCoopers. 1900.

link

@misc{PricewaterhouseCoopers_InheritanceGiftTaxRates,
  title = {Inheritance and Gift Tax Rates},
  author = {{PricewaterhouseCoopers}},
  year = {1900},
  url = {https://taxsummaries.pwc.com/quick-charts/inheritance-and-gift-tax-rates},
  urldate = {2024-09-26},
  abstract = {Headline rates for WWTS territories The headline inheritance and gift rates are generally the highest statutory rates. This table provides an overview only. See the territory summaries for more detailed information.},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate Tax - Missouri Estate Tax Filings No Longer Required. Missouri Department of Revenue. 1900.

link file

@misc{MissouriDepartmentofRevenue_EstateTaxMissouriEstateTax,
  title = {Estate Tax - {{Missouri}} Estate Tax Filings No Longer Required},
  author = {{Missouri Department of Revenue}},
  year = {1900},
  url = {https://dor.mo.gov/taxation/individual/tax-types/estate.html},
  urldate = {2024-10-04},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {MissouriDepartmentofRevenue_EstateTaxMissouriEstateTax.pdf}
}

Introduction to Iowa Inheritance Tax. Iowa Department of Revenue. 1900.

link file

@misc{IowaDepartmentofRevenue_IntroductionIowaInheritanceTax,
  title = {Introduction to {{Iowa Inheritance Tax}}},
  author = {{Iowa Department of Revenue}},
  year = {1900},
  url = {https://revenue.iowa.gov/taxes/tax-guidance/inheritance-tax/introduction-iowa-inheritance-tax},
  urldate = {2024-09-23},
  keywords = {Data Sources: Taxes on Wealth},
  url_file = {IowaDepartmentofRevenue_IntroductionIowaInheritanceTax.pdf}
}

Credit Suisse Global Wealth Report. Credit Suisse. 1900.

link

@misc{CreditSuisse_CreditSuisseGlobalWealthReport,
  title = {Credit {{Suisse}} Global Wealth Report},
  author = {{Credit Suisse}},
  year = {1900},
  url = {https://www.credit-suisse.com/about-us/en/reports-research/global-wealth-report.html},
  urldate = {2022-02-17},
  keywords = {Data Sources: Wealth Inequality,Data Sources: Wealth Topography}
}

Financial Accounts of the United States - Z.1: Release Dates. Board of Governors of the Federal Reserve System. 1900.

link

@misc{BoardofGovernorsoftheFederalReserveSystem_FinancialAccountsUnitedStatesRelease,
  title = {Financial {{Accounts}} of the {{United States}} - {{Z}}.1: Release Dates},
  author = {{Board of Governors of the Federal Reserve System}},
  year = {1900},
  url = {https://www.federalreserve.gov/datadownload/Choose.aspx?rel=z1},
  urldate = {2025-10-02},
  keywords = {Data Sources: Wealth Topography}
}

Tax Manuals: Capital Acquisitions Tax. Taxworld. 1900.

link

@misc{Taxworld_TaxManualsCapitalAcquisitionsTax,
  title = {Tax Manuals: {{Capital Acquisitions Tax}}},
  author = {{Taxworld}},
  year = {1900},
  url = {https://www.taxworld.ie/tax/manuals/capital-acquisitions-tax-manual},
  urldate = {2023-06-04},
  keywords = {Data Sources: Taxes on Wealth}
}

2006 Georgia Code - 48-12-2. 1900.

link

@misc{GA2006,
  title = {2006 Georgia Code - 48-12-2},
  author = {Unknown},
  year = {1900},
  url = {https://law.justia.com/codes/georgia/2006/48/48-12-2.html},
  keywords = {Data Sources: Taxes on Wealth}
}

A Brief Summary of Major State & Local Taxes in Ohio. 1900.

link

@misc{OH_EstTax2011,
  title = {A Brief Summary of Major State & Local Taxes in Ohio},
  author = {Unknown},
  year = {1900},
  url = {https://tax.ohio.gov/portals/0/communications/publications/brief_summaries/new%20internet%20feb_7_2012/estate_tax_2_8.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Buschman and Hawkins (2015). 1900.

link

@misc{GA2015,
  title = {Buschman and Hawkins (2015)},
  author = {Unknown},
  year = {1900},
  url = {https://cslf.gsu.edu/files/2015/01/Tax-Handbook_2015FIN.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Canadian Income Tax Act (1985). 1900.

link

@misc{LexCanada1985,
  title = {Canadian Income Tax Act (1985)},
  author = {Unknown},
  year = {1900},
  url = {https://laws-lois.justice.gc.ca/eng/acts/I-3.3/section-70.html},
  keywords = {Data Sources: Taxes on Wealth}
}

The Case For Introducing Inheritance Tax In India. 1900.

link

@misc{JournalofTA2018_India,
  title = {The Case For Introducing Inheritance Tax In India},
  author = {Unknown},
  year = {1900},
  url = {https://jota.website/jota/article/download/97/89/355},
  keywords = {Data Sources: Taxes on Wealth}
}

Committee on State Death Taxation, Probate and Trust Division (1979). 1900.

link

@misc{CSDT1979,
  title = {Committee on State Death Taxation, Probate and Trust Division (1979)},
  author = {Unknown},
  year = {1900},
  url = {https://www.jstor.org/stable/pdf/20781126.pdf?refreqid=excelsior%3A009c06da8eccb658fe520d8b77a1ff9c},
  keywords = {Data Sources: Taxes on Wealth}
}

Cooper (2006). 1900.

link

@misc{Cooper2006,
  title = {Cooper (2006)},
  author = {Unknown},
  year = {1900},
  url = {https://digitalcommons.pepperdine.edu/cgi/viewcontent.cgi?article=1219&context=plr&httpsredir=1&referer=},
  keywords = {Data Sources: Taxes on Wealth}
}

D.C. Estate Tax Law (1987-2022). 1900.

link

@misc{DC_Leg1987,
  title = {D.C. Estate Tax Law (1987-2022)},
  author = {Unknown},
  year = {1900},
  url = {https://code.dccouncil.us/dc/council/code/titles/47/chapters/37/#},
  keywords = {Data Sources: Taxes on Wealth}
}

D.C. Estate Tax Return Form D-76 2001. 1900.

link

@misc{DC2001,
  title = {D.C. Estate Tax Return Form D-76 2001},
  author = {Unknown},
  year = {1900},
  url = {https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/d_76_2001.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

D.C. Form 76 Instructions (2002–2019). 1900.

link

@misc{2019_DCForm76Instructions2002,
  title = {D.C. Form 76 Instructions (2002–2019)},
  author = {Unknown},
  year = {1900},
  url = {https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/2019%20D-76%20Booklet_01.02.2019.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

D.C. Inheritance Tax Law (1986 and before). 1900.

link

@misc{DC_Leg1986,
  title = {D.C. Inheritance Tax Law (1986 and before)},
  author = {Unknown},
  year = {1900},
  url = {https://code.dccouncil.us/dc/council/code/titles/47/chapters/19/subchapters/I/},
  keywords = {Data Sources: Taxes on Wealth}
}

D.C. Inheritance Tax Return Form FR-19 (3/31/87 and prior). 1900.

link

@misc{DC1987,
  title = {D.C. Inheritance Tax Return Form FR-19 (3/31/87 and prior)},
  author = {Unknown},
  year = {1900},
  url = {https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/FR-19InheritanceTaxReturnforEstatesofIndWhoDiedOnorBefore03311987.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

D.C. Inheritance Tax Return Instructions (3/31/87 and prior). 1900.

link

@misc{DC_Inst1987,
  title = {D.C. Inheritance Tax Return Instructions (3/31/87 and prior)},
  author = {Unknown},
  year = {1900},
  url = {https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/publication/attachments/INHERITANCETAXGENINS.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Estate Tax Law (1935). 1900.

link

@misc{DE_Leg1935,
  title = {Delaware Estate Tax Law (1935)},
  author = {Unknown},
  year = {1900},
  url = {https://delcode.delaware.gov/sessionlaws/ga105/chp009.shtml},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Estate Tax Law (1937). 1900.

link

@misc{DE_Leg1937,
  title = {Delaware Estate Tax Law (1937)},
  author = {Unknown},
  year = {1900},
  url = {https://delcode.delaware.gov/sessionlaws/ga106/chp008.shtml},
  keywords = {Data Sources: Taxes on Wealth}
}

Delaware Estate Tax Law (1945). 1900.

link

@misc{DE_Leg1945,
  title = {Delaware Estate Tax Law (1945)},
  author = {Unknown},
  year = {1900},
  url = {https://delcode.delaware.gov/sessionlaws/ga110/chp019.shtml},
  keywords = {Data Sources: Taxes on Wealth}
}

Demographic and Health Surveys (own estimates). 1900.

link

@misc{dhs_various,
  title = {Demographic and Health Surveys (own estimates)},
  author = {Unknown},
  year = {1900},
  url = {https://dhsprogram.com/data/},
  keywords = {Data Sources: Wealth Inequality}
}

Dodging the Draft (Tax): How China's Draft Inheritance Tax Law Turns a Blind Eye to the Rich, a Good Eye to the Masses, and How a Reorientation Can Be Realized. 1900.

link

@misc{WashingtonLawreview2013,
  title = {Dodging the Draft (Tax): How China's Draft Inheritance Tax Law Turns a Blind Eye to the Rich, a Good Eye to the Masses, and How a Reorientation Can Be Realized},
  author = {Unknown},
  year = {1900},
  url = {https://openscholarship.wustl.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1426&context=law_globalstudies},
  keywords = {Data Sources: Taxes on Wealth}
}

Donee Based Taxation of Gifts. 1900.

link

@misc{LegislativeHistory_India,
  title = {Donee Based Taxation of Gifts},
  author = {Unknown},
  year = {1900},
  url = {https://www.taxmann.com/bookstore/bookshop/bookfiles/9789390128020_samplechapter.pdf?srsltid=AfmBOorQzCi-G1H7su7D3-6jhWgSytMbUeREvRzMxwz3gfa7hyD6YXTv},
  keywords = {Data Sources: Taxes on Wealth}
}

Ernst & Young 2012 Estate & Inheritance Tax Guide. 1900.

link

@misc{ErnstYoung2012_InternationalEstateInheritanceTaxGuide,
  title = {Ernst & Young 2012 Estate & Inheritance Tax Guide},
  author = {Unknown},
  year = {1900},
  url = {https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax/documents/worldwide-estate-and-inheritance-tax-guide-2012.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Ernst & Young 2020–21 Personal Tax Guide. 1900.

link

@misc{ErnstYoung2020_WorldwidePersonalTaxImmigrationGuide,
  title = {Ernst & Young 2020–21 Personal Tax Guide},
  author = {Unknown},
  year = {1900},
  url = {https://www.ey.com/content/dam/ey-unified-site/ey-com/en-gl/technical/tax/documents/ey-worldwide-personal-tax-and-immigration-guide-4-february-2021.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Erwing (1963). 1900.

link

@misc{Erwing1963,
  title = {Erwing (1963)},
  author = {Unknown},
  year = {1900},
  url = {https://scholar.smu.edu/cgi/viewcontent.cgi?referer=https://www.google.com/&httpsredir=1&article=4175&context=smulr},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1955. 1900.

link

@misc{EGAct1955_NZ,
  title = {Estate and Gift Duties Act 1955},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagda19551955n105238.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1957. 1900.

link

@misc{EGAct1957_NZ,
  title = {Estate and Gift Duties Act 1957},
  author = {Unknown},
  year = {1900},
  url = {https://www8.austlii.edu.au/nz/legis/hist_act/eagdaa19571957n31318.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1959. 1900.

link

@misc{EGAct1959_NZ,
  title = {Estate and Gift Duties Act 1959},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19591959n43318.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1960. 1900.

link

@misc{EGAct1960_NZ,
  title = {Estate and Gift Duties Act 1960},
  author = {Unknown},
  year = {1900},
  url = {https://nzlii.austlii.edu.au/nz/legis/hist_act/eagdaa19601960n43318.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1961. 1900.

link

@misc{EGAct1961_NZ,
  title = {Estate and Gift Duties Act 1961},
  author = {Unknown},
  year = {1900},
  url = {http://www.nzlii.org/nz/legis/hist_act/eagdaa19611961n28318},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1962. 1900.

link

@misc{EGAct1962_NZ,
  title = {Estate and Gift Duties Act 1962},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19621962n25318.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1963. 1900.

link

@misc{EGAct1963_NZ,
  title = {Estate and Gift Duties Act 1963},
  author = {Unknown},
  year = {1900},
  url = {https://www.austlii.edu.au/nz/legis/hist_act/eagdaa19631963n50318.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1964. 1900.

link

@misc{EGAct1964_NZ,
  title = {Estate and Gift Duties Act 1964},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz//legis/hist_act/eagdaa19641964n74318.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1965. 1900.

link

@misc{EGAct1965_NZ,
  title = {Estate and Gift Duties Act 1965},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19651965n20318.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1966. 1900.

link

@misc{EGAct1966_NZ,
  title = {Estate and Gift Duties Act 1966},
  author = {Unknown},
  year = {1900},
  url = {https://nzlii.austlii.edu.au/nz/legis/hist_act/eagdaa19661966n30318.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1968. 1900.

link

@misc{EGAct1968_NZ,
  title = {Estate and Gift Duties Act 1968},
  author = {Unknown},
  year = {1900},
  url = {https://www.legislation.govt.nz/act/public/1968/0035/4.0/096be8ed80192d0b.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1970. 1900.

link

@misc{EGAct1970_NZ,
  title = {Estate and Gift Duties Act 1970},
  author = {Unknown},
  year = {1900},
  url = {https://www.austlii.edu.au/nz/legis/hist_act/eagdaa19701970n23318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1971. 1900.

link

@misc{EGAct1971_NZ,
  title = {Estate and Gift Duties Act 1971},
  author = {Unknown},
  year = {1900},
  url = {https://www.austlii.edu.au/nz/legis/hist_act/eagdaa19711971n26318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1972. 1900.

link

@misc{EGAct1972_NZ,
  title = {Estate and Gift Duties Act 1972},
  author = {Unknown},
  year = {1900},
  url = {https://www.austlii.edu.au/nz/legis/hist_act/eagdaa19721972n25318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1974. 1900.

link

@misc{EGAct1974_NZ,
  title = {Estate and Gift Duties Act 1974},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19741974n32318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1976. 1900.

link

@misc{EGAct1976_NZ,
  title = {Estate and Gift Duties Act 1976},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19761976n44318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1977. 1900.

link

@misc{EGAct1977_NZ,
  title = {Estate and Gift Duties Act 1977},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19771977n58318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1979. 1900.

link

@misc{EGAct1979_NZ,
  title = {Estate and Gift Duties Act 1979},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19791979n24318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1980. 1900.

link

@misc{EGAct1980_NZ,
  title = {Estate and Gift Duties Act 1980},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19801980n22318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1981. 1900.

link

@misc{EGAct1981_NZ,
  title = {Estate and Gift Duties Act 1981},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19801980n22318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1982. 1900.

link

@misc{EGAct1982_NZ,
  title = {Estate and Gift Duties Act 1982},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19821982n128318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1983. 1900.

link

@misc{EGAct1983_NZ,
  title = {Estate and Gift Duties Act 1983},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19831983n3318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1986. 1900.

link

@misc{EGAct1986_NZ,
  title = {Estate and Gift Duties Act 1986},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa219861986n119345/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1989. 1900.

link

@misc{EGAct1989_NZ,
  title = {Estate and Gift Duties Act 1989},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19891989n9318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1990. 1900.

link

@misc{EGAct1990_NZ,
  title = {Estate and Gift Duties Act 1990},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19901990n25318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1992. 1900.

link

@misc{EGAct1992_NZ,
  title = {Estate and Gift Duties Act 1992},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19921992n3318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Duties Act 1993. 1900.

link

@misc{EGAct1993_NZ,
  title = {Estate and Gift Duties Act 1993},
  author = {Unknown},
  year = {1900},
  url = {https://www.nzlii.org/nz/legis/hist_act/eagdaa19931993n132318/},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate and Gift Tax Returns Report (1956). 1900.

link

@misc{1959_EstateGiftTaxReturnsReport,
  title = {Estate and Gift Tax Returns Report (1956)},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-soi/56esgftar.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate Duty (Abolition) Act (Act No. 10 of 1982). 1900.

link

@misc{KenyaTaxLaw_1982,
  title = {Estate Duty (Abolition) Act (Act No. 10 of 1982)},
  author = {Unknown},
  year = {1900},
  url = {https://new.kenyalaw.org/akn/ke/act/1982/10/eng@1982-06-28},
  keywords = {Data Sources: Taxes on Wealth}
}

The Estate Duty Act 1953. 1900.

link

@misc{EstateDutyAct1953_India,
  title = {The Estate Duty Act 1953},
  author = {Unknown},
  year = {1900},
  url = {https://www.indiacode.nic.in/repealedfileopen?rfilename=A1953-34.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate Duty Act CAP. 483. 1900.

link

@misc{KenyaTaxLaw_1963,
  title = {Estate Duty Act CAP. 483},
  author = {Unknown},
  year = {1900},
  url = {https://new.kenyalaw.org/akn/ke/act/1963/15/eng@1963-08-13},
  keywords = {Data Sources: Taxes on Wealth}
}

The Estate Tax Return 1954. 1900.

link

@misc{IRS1954,
  title = {The Estate Tax Return 1954},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-soi/54esar.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

The Estate Tax Return 1969. 1900.

link

@misc{IRS1969,
  title = {The Estate Tax Return 1969},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-soi/69esar.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

The Estate Tax Return 1972. 1900.

link

@misc{IRS1972,
  title = {The Estate Tax Return 1972},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-soi/72esar.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

The Estate Tax Return 1976. 1900.

link

@misc{IRS1976,
  title = {The Estate Tax Return 1976},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-soi/76esar.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate Tax Returns Report (1954). 1900.

link

@misc{1957_EstateTaxReturnsReport1954,
  title = {Estate Tax Returns Report (1954)},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-soi/54esar.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate Tax Returns Report (1969). 1900.

link

@misc{1972_EstateTaxReturnsReport1969,
  title = {Estate Tax Returns Report (1969)},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-soi/69esar.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Estate Tax Returns Report (1976). 1900.

link

@misc{1979_EstateTaxReturnsReport1976,
  title = {Estate Tax Returns Report (1976)},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-soi/76esar.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

European Central Bank Distributional Wealth Accounts. 1900.

link

@misc{EuropeanCentralBank2024_DistributionalWealthAccounts,
  title = {European Central Bank Distributional Wealth Accounts},
  author = {Unknown},
  year = {1900},
  url = {https://data.ecb.europa.eu/data/datasets/DWA},
  keywords = {Data Sources: Wealth Inequality,Data Sources: Wealth Topography}
}

European Central Bank EU - Financial Accounts. 1900.

link

@misc{EuropeanCentralBank2022_QSAQuarterlySectorAccountsMUFA,
  title = {European Central Bank EU - Financial Accounts},
  author = {Unknown},
  year = {1900},
  url = {https://data.ecb.europa.eu/data/datasets/QSA},
  keywords = {Data Sources: Wealth Topography}
}

European Central Bank Non-EU - Financial Accounts. 1900.

link

@misc{EuropeanCentralBank2022_IDCSSectorAccountsInternationalData,
  title = {European Central Bank Non-EU - Financial Accounts},
  author = {Unknown},
  year = {1900},
  url = {https://data.ecb.europa.eu/data/datasets/IDCS},
  keywords = {Data Sources: Wealth Topography}
}

Eurostat - Financial Accounts. 1900.

link

@misc{Eurostat2022_FinancialBalanceSheetsAnnualData,
  title = {Eurostat - Financial Accounts},
  author = {Unknown},
  year = {1900},
  url = {https://doi.org/10.2908/NASA_10_F_BS},
  keywords = {Data Sources: Wealth Topography}
}

The Evolution of Income Concentration in Japan, 1886-2005: Evidence from Income Tax Statistics. 1900.

link

@misc{MoriguchiSaez2008,
  title = {The Evolution of Income Concentration in Japan, 1886-2005: Evidence from Income Tax Statistics},
  author = {Unknown},
  year = {1900},
  url = {https://eml.berkeley.edu/~saez/moriguchi-saezREStat08japan.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Federal Estate and Gift Tax (1998). 1900.

link

@misc{Joulfaian1998,
  title = {Federal Estate and Gift Tax (1998)},
  author = {Unknown},
  year = {1900},
  url = {http://citeseerx.ist.psu.edu/viewdoc/download?doi=10.1.1.696.7919&rep=rep1&type=pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Finance Act, 1967 (Act No. 20 of 1967). 1900.

link

@misc{KenyaTaxLaw_1967,
  title = {Finance Act, 1967 (Act No. 20 of 1967)},
  author = {Unknown},
  year = {1900},
  url = {https://new.kenyalaw.org/akn/ke/act/1963/15/eng@1968-01-01},
  keywords = {Data Sources: Taxes on Wealth}
}

Finance Act, 1972 (Act No. 10 of 1972). 1900.

link

@misc{KenyaTaxLaw_1972,
  title = {Finance Act, 1972 (Act No. 10 of 1972)},
  author = {Unknown},
  year = {1900},
  url = {https://new.kenyalaw.org/akn/ke/act/1963/15/eng@1972-07-16},
  keywords = {Data Sources: Taxes on Wealth}
}

Finance Act, 1980 (Act No. 10 of 1980). 1900.

link

@misc{KenyaTaxLaw_1980,
  title = {Finance Act, 1980 (Act No. 10 of 1980)},
  author = {Unknown},
  year = {1900},
  url = {https://new.kenyalaw.org/akn/ke/act/1963/15/eng@1980-06-20},
  keywords = {Data Sources: Taxes on Wealth}
}

The Gift Tax Act 1958. 1900.

link

@misc{GiftTaxAct1958_India,
  title = {The Gift Tax Act 1958},
  author = {Unknown},
  year = {1900},
  url = {https://drive.google.com/file/d/1Mk2an0ZY1D0WJO3Bp5qH7YloEmdiEqoB/view},
  keywords = {Data Sources: Taxes on Wealth}
}

Hawaii Tax Information Release Estate Tax (1983). 1900.

link

@misc{HI_TIR1983,
  title = {Hawaii Tax Information Release Estate Tax (1983)},
  author = {Unknown},
  year = {1900},
  url = {http://files.hawaii.gov/tax/legal/tir/1963_89/tir83-5.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

History of Inheritance and Gift Tax provided by the Department of Finance of the Italian Ministry of Economics and Finance. 1900.

link

@misc{ItalianMEFInfo,
  title = {History of Inheritance and Gift Tax provided by the Department of Finance of the Italian Ministry of Economics and Finance},
  author = {Unknown},
  year = {1900},
  url = {https://www.finanze.gov.it/it/il-dipartimento/fisco-e-storia/i-tributi-nella-storia-ditalia/1862-imposta-sulle-successioni-e-donazioni/},
  keywords = {Data Sources: Taxes on Wealth}
}

Horwich (1966). 1900.

link

@misc{Horwich1966,
  title = {Horwich (1966)},
  author = {Unknown},
  year = {1900},
  url = {https://repository.law.miami.edu/cgi/viewcontent.cgi?article=3111&context=umlr},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Calculator (2011). 1900.

link

@misc{2011_IllinoisEstateTaxCalculator,
  title = {Illinois Estate Tax Calculator (2011)},
  author = {Unknown},
  year = {1900},
  url = {https://illinoisattorneygeneral.gov/publications/calculator/calculator2011.html},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Calculator (2012). 1900.

link

@misc{2012_IllinoisEstateTaxCalculator,
  title = {Illinois Estate Tax Calculator (2012)},
  author = {Unknown},
  year = {1900},
  url = {https://illinoisattorneygeneral.gov/publications/calculator/calculator2012.html},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Estate Tax Calculator (2013–2020). 1900.

link

@misc{IL_Calc2013,
  title = {Illinois Estate Tax Calculator (2013–2020)},
  author = {Unknown},
  year = {1900},
  url = {https://illinoisattorneygeneral.gov/publications/calculator/2013calc/calculator2013.html},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois Federal and State Estate Tax Report (2001). 1900.

link

@misc{2001_IllinoisFederalStateEstateTax,
  title = {Illinois Federal and State Estate Tax Report (2001)},
  author = {Unknown},
  year = {1900},
  url = {https://cgfa.ilga.gov/Resource.aspx?id=677},
  keywords = {Data Sources: Taxes on Wealth}
}

Illinois inheritance tax manual. 1926. 1900.

link

@misc{IL_InhTax1926,
  title = {Illinois inheritance tax manual. 1926.},
  author = {Unknown},
  year = {1900},
  url = {https://hdl.handle.net/2027/uiug.30112109642675?urlappend=%3Bseq=24},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain01,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=20011231},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain87,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=19871219},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain88,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=19881229},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain89,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=19891230},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain90,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=19901228},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain91,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=19911231},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain94,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=19941231},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain95,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=19951230},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain96,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=19961231},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain97,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=19971231},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain98,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=19981231},
  keywords = {Data Sources: Taxes on Wealth}
}

Impuesto sobre Sucesiones y Donaciones. 1900.

link

@misc{Legispain99,
  title = {Impuesto sobre Sucesiones y Donaciones.},
  author = {Unknown},
  year = {1900},
  url = {https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141&tn=1&p=19991230},
  keywords = {Data Sources: Taxes on Wealth}
}

Inheritance And Donations in Spain (1987). 1900.

link

@misc{GR1987,
  title = {Inheritance And Donations in Spain (1987)},
  author = {Unknown},
  year = {1900},
  url = {https://www.global-regulation.com/translation/spain/1475384/law-29-1987%252c-of-18-december%252c-the-tax-on-inheritance-and-donations.html},
  keywords = {Data Sources: Taxes on Wealth}
}

The Inheritance Tax in the American Commonwealths (1904). 1900.

link

@misc{Huebner1904,
  title = {The Inheritance Tax in the American Commonwealths (1904)},
  author = {Unknown},
  year = {1900},
  url = {https://doi.org/10.2307/1882415},
  keywords = {Data Sources: Taxes on Wealth}
}

The Inheritance Tax Law of the State of Illinois. 1900.

link

@misc{Lincoln1912,
  title = {The Inheritance Tax Law of the State of Illinois},
  author = {Unknown},
  year = {1900},
  url = {https://archive.org/details/inheritancetaxla00lincrich},
  keywords = {Data Sources: Taxes on Wealth}
}

The Inheritance Tax, Max West 1908. 1900.

link

@misc{West1908,
  title = {The Inheritance Tax, Max West 1908},
  author = {Unknown},
  year = {1900},
  url = {The inheritance tax : West, Max, 1870-1909 : Free Download, Borrow, and Streaming : Internet Archive},
  keywords = {Data Sources: Taxes on Wealth}
}

The Inheritance Tax, Max West 1909. 1900.

link

@misc{West1909,
  title = {The Inheritance Tax, Max West 1909},
  author = {Unknown},
  year = {1900},
  url = {The inheritance tax : West, Max, 1870-1909 : Free Download, Borrow, and Streaming : Internet Archive},
  keywords = {Data Sources: Taxes on Wealth}
}

The Inheritance Tax, Max West 1910. 1900.

link

@misc{West1910,
  title = {The Inheritance Tax, Max West 1910},
  author = {Unknown},
  year = {1900},
  url = {The inheritance tax : West, Max, 1870-1909 : Free Download, Borrow, and Streaming : Internet Archive},
  keywords = {Data Sources: Taxes on Wealth}
}

The Inheritance Tax, Max West 1911. 1900.

link

@misc{West1911,
  title = {The Inheritance Tax, Max West 1911},
  author = {Unknown},
  year = {1900},
  url = {The inheritance tax : West, Max, 1870-1909 : Free Download, Borrow, and Streaming : Internet Archive},
  keywords = {Data Sources: Taxes on Wealth}
}

Instructions for Form 706 from Department of the Treasury Internal Revenue Service. 1900.

link

@misc{DTIRS_2002,
  title = {Instructions for Form 706 from Department of the Treasury Internal Revenue Service},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-prior/i706--2002.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Instructions for Form 706 from Department of the Treasury Internal Revenue Service. 1900.

link

@misc{DTIRS_2003,
  title = {Instructions for Form 706 from Department of the Treasury Internal Revenue Service},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-prior/i706--2003.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Instructions for Form 706 from Department of the Treasury Internal Revenue Service. 1900.

link

@misc{DTIRS_2004,
  title = {Instructions for Form 706 from Department of the Treasury Internal Revenue Service},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-prior/i706--2004.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Instructions for Form 706 from Department of the Treasury Internal Revenue Service. 1900.

link

@misc{DTIRS_2005,
  title = {Instructions for Form 706 from Department of the Treasury Internal Revenue Service},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-prior/i706--2005.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Instructions for Form 706 from Department of the Treasury Internal Revenue Service. 1900.

link

@misc{DTIRS_2006,
  title = {Instructions for Form 706 from Department of the Treasury Internal Revenue Service},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-prior/i706--2006.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Instructions for Form 706 from Department of the Treasury Internal Revenue Service. 1900.

link

@misc{DTIRS_2007,
  title = {Instructions for Form 706 from Department of the Treasury Internal Revenue Service},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-prior/i706--2007.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Instructions for Form 706 from Department of the Treasury Internal Revenue Service. 1900.

link

@misc{DTIRS_2008,
  title = {Instructions for Form 706 from Department of the Treasury Internal Revenue Service},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-prior/i706--2008.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Instructions for Form 706 from Department of the Treasury Internal Revenue Service. 1900.

link

@misc{DTIRS_2009,
  title = {Instructions for Form 706 from Department of the Treasury Internal Revenue Service},
  author = {Unknown},
  year = {1900},
  url = {https://www.irs.gov/pub/irs-prior/i706--2009.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Italian D.P.R. 26 ottobre 1972, n. 637. "Disciplina dell'imposta sulle successioni e donazioni". 1900.

link

@misc{ItalianTaxLaw_1972,
  title = {Italian D.P.R. 26 ottobre 1972, n. 637. "Disciplina dell'imposta sulle successioni e donazioni"},
  author = {Unknown},
  year = {1900},
  url = {https://www.gazzettaufficiale.it/eli/gu/1972/11/11/292/so/2/sg/pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Italian Law 17 dicembre 1986, n. 880 "Revisione delle aliquote dell'imposta sulle successioni e donazioni". 1900.

link

@misc{ItalianTaxLaw_1986,
  title = {Italian Law 17 dicembre 1986, n. 880 "Revisione delle aliquote dell'imposta sulle successioni e donazioni"},
  author = {Unknown},
  year = {1900},
  url = {https://www.gazzettaufficiale.it/eli/gu/1986/12/22/296/sg/pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Italian Law 18 October 1942, n. 1220. 1900.

link

@misc{ItalianTaxLaw_1942,
  title = {Italian Law 18 October 1942, n. 1220},
  author = {Unknown},
  year = {1900},
  url = {https://www.gazzettaufficiale.it/eli/gu/1942/05/11/112/sg/pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Italian Law 18 october 2001, n. 383 "Primi interventi per il rilancio dell'economia", Art. 13. 1900.

link

@misc{ItalianTaxLaw_2001,
  title = {Italian Law 18 october 2001, n. 383 "Primi interventi per il rilancio dell'economia", Art. 13},
  author = {Unknown},
  year = {1900},
  url = {https://www.gazzettaufficiale.it/eli/gu/2001/10/24/248/sg/pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Italian Law 2 december 1975, n. 576 "Disposizioni in materia di imposte sui redditi e sulle successioni". 1900.

link

@misc{ItalianTaxLaw_1975,
  title = {Italian Law 2 december 1975, n. 576 "Disposizioni in materia di imposte sui redditi e sulle successioni"},
  author = {Unknown},
  year = {1900},
  url = {https://www.gazzettaufficiale.it/eli/gu/1975/12/04/321/sg/pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Italian Law 21 novembre 2000, n. 342 "Misure in materia fiscale". 1900.

link

@misc{ItalianTaxLaw_2000,
  title = {Italian Law 21 novembre 2000, n. 342 "Misure in materia fiscale"},
  author = {Unknown},
  year = {1900},
  url = {https://www.gazzettaufficiale.it/eli/gu/2000/11/25/276/so/194/sg/pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Italian Law 24 november 2006, n. 286 "Conversione in legge, con modificazioni, del decreto-legge 3 ottobre 2006, n. 262, recante disposizioni urgenti in materia tributaria e finanziaria". 1900.

link

@misc{ItalianTaxLaw_2006,
  title = {Italian Law 24 november 2006, n. 286 "Conversione in legge, con modificazioni, del decreto-legge 3 ottobre 2006, n. 262, recante disposizioni urgenti in materia tributaria e finanziaria"},
  author = {Unknown},
  year = {1900},
  url = {https://www.gazzettaufficiale.it/eli/gu/2006/11/28/277/so/223/sg/pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Italian Law 9 February 1930, n. 55. 1900.

link

@misc{ItalianTaxLaw_1930,
  title = {Italian Law 9 February 1930, n. 55},
  author = {Unknown},
  year = {1900},
  url = {https://www.gazzettaufficiale.it/eli/gu/1930/05/01/102/sg/pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Italian Law May 12, 1949, no. 206, Table A. 1900.

link

@misc{ItalianTaxLaw_1949,
  title = {Italian Law May 12, 1949, no. 206, Table A},
  author = {Unknown},
  year = {1900},
  url = {https://www.gazzettaufficiale.it/eli/gu/1949/05/16/112/sg/pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Laws of New York, 1959. 1900.

link

@misc{NY_Leg1959,
  title = {Laws of New York, 1959},
  author = {Unknown},
  year = {1900},
  url = {https://hdl.handle.net/2027/nyp.33433107706206?urlappend=%3Bseq=779},
  keywords = {Data Sources: Taxes on Wealth}
}

Laws of New York Passed in 1978 (1). 1900.

link

@misc{NY_Leg1978,
  title = {Laws of New York Passed in 1978 (1)},
  author = {Unknown},
  year = {1900},
  url = {https://hdl.handle.net/2027/nyp.33433057658100?urlappend=%3Bseq=960},
  keywords = {Data Sources: Taxes on Wealth}
}

Learn about "Inheritance Tax" and "Gift Tax", guide 2022. 1900.

link

@misc{JapanTaxGuide2022,
  title = {Learn about "Inheritance Tax" and "Gift Tax", guide 2022},
  author = {Unknown},
  year = {1900},
  url = {https://www.mof.go.jp/english/policy/tax_policy/publication/tax012/e_04.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance1983,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/1983-12-30},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance1986,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/1986-07-31},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance1989,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/1989-01-01},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance1992,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/1992-07-04},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance1998,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/1998-04-22},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance1999,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/1999-03-31},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance2001,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/2001-03-31},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance2002,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/2002-03-31},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance2004,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/2004-08-31},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance2005,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/2005-12-31},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance2006,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/2006-12-31/},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance2007,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/2007-12-29},
  keywords = {Data Sources: Taxes on Wealth}
}

LegiFrance General Tax Code. 1900.

link

@misc{Legifrance2008,
  title = {LegiFrance General Tax Code},
  author = {Unknown},
  year = {1900},
  url = {https://www.legifrance.gouv.fr/codes/section_lc/LEGITEXT000006069577/LEGISCTA000006191748/2008-12-29},
  keywords = {Data Sources: Taxes on Wealth}
}

Legislative decree March 8, 1945, n. 90. 1900.

link

@misc{ItalianTaxLaw_1945,
  title = {Legislative decree March 8, 1945, n. 90},
  author = {Unknown},
  year = {1900},
  url = {https://www.gazzettaufficiale.it/eli/gu/1945/03/31/39/sg/pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Legislative document 1930 v.18. 1900.

link

@misc{NY_Leg1930,
  title = {Legislative document 1930 v.18},
  author = {Unknown},
  year = {1900},
  url = {https://hdl.handle.net/2027/mdp.39015068126401?urlappend=%3Bseq=43},
  keywords = {Data Sources: Taxes on Wealth}
}

Leland (1980). 1900.

link

@misc{Leland1980,
  title = {Leland (1980)},
  author = {Unknown},
  year = {1900},
  url = {https://digitalcommons.law.ggu.edu/cgi/viewcontent.cgi?referer=https://www.google.com/&httpsredir=1&article=1459&context=caldocs_assembly},
  keywords = {Data Sources: Taxes on Wealth}
}

Lemov (1994). 1900.

link

@misc{Lemov1994,
  title = {Lemov (1994)},
  author = {Unknown},
  year = {1900},
  url = {https://cuny-gc.primo.exlibrisgroup.com/permalink/01CUNY_GC/4hn5kb/cdi_proquest_reports_216750188},
  keywords = {Data Sources: Taxes on Wealth}
}

Living Standards Measurement Study (own estimates). 1900.

link

@misc{lsms_various,
  title = {Living Standards Measurement Study (own estimates)},
  author = {Unknown},
  year = {1900},
  url = {https://www.worldbank.org/en/programs/lsms},
  keywords = {Data Sources: Wealth Inequality}
}

Louisiana State Legislature RS 47:2432. 1900.

link

@misc{LA_LegEst,
  title = {Louisiana State Legislature RS 47:2432},
  author = {Unknown},
  year = {1900},
  url = {http://legis.la.gov/Legis/Law.aspx?d=101633},
  keywords = {Data Sources: Taxes on Wealth}
}

Maine Compendium of State Fiscal Information (1982). 1900.

link

@misc{ME_CSFI1982,
  title = {Maine Compendium of State Fiscal Information (1982)},
  author = {Unknown},
  year = {1900},
  url = {http://lldc.mainelegislature.org/Open/Rpts/hj470_c6_1982.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Massachusetts AP Estate Tax (2020). 1900.

link

@misc{2020_MassachusettsAPEstateTax,
  title = {Massachusetts AP Estate Tax (2020)},
  author = {Unknown},
  year = {1900},
  url = {https://www.mass.gov/administrative-procedure/ap-500-estate-tax},
  keywords = {Data Sources: Taxes on Wealth}
}

Massachusetts Estate Tax Guide (1986). 1900.

link

@misc{1986_MassachusettsEstateTaxGuide,
  title = {Massachusetts Estate Tax Guide (1986)},
  author = {Unknown},
  year = {1900},
  url = {https://www.mass.gov/technical-information-release/tir-86-4-mgl-c-65c-massachusetts-estate-tax},
  keywords = {Data Sources: Taxes on Wealth}
}

Massachusetts Estate Tax Guide (1998). 1900.

link

@misc{1998_MassachusettsEstateTaxGuide,
  title = {Massachusetts Estate Tax Guide (1998)},
  author = {Unknown},
  year = {1900},
  url = {https://www.mass.gov/technical-information-release/tir-98-14-release-of-estate-tax-lien-on-real-estate-for-dates-of},
  keywords = {Data Sources: Taxes on Wealth}
}

Massachusetts Estate Tax Guide (2002). 1900.

link

@misc{2002_MassachusettsEstateTaxGuide,
  title = {Massachusetts Estate Tax Guide (2002)},
  author = {Unknown},
  year = {1900},
  url = {https://www.mass.gov/technical-information-release/tir-02-18-tax-changes-contained-in-an-act-enhancing-state-revenues},
  keywords = {Data Sources: Taxes on Wealth}
}

Massachusetts Estate Tax Guide (2003). 1900.

link

@misc{MA_TIR2003,
  title = {Massachusetts Estate Tax Guide (2003)},
  author = {Unknown},
  year = {1900},
  url = {https://www.mass.gov/directive/directive-03-2-issues-arising-from-decoupling-the-massachusetts-estate-tax},
  keywords = {Data Sources: Taxes on Wealth}
}

Massachusetts Form 706 (2018). 1900.

link

@misc{MA2018,
  title = {Massachusetts Form 706 (2018)},
  author = {Unknown},
  year = {1900},
  url = {https://www.mass.gov/files/documents/2018/11/02/dor-estate-m-706.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Massachusetts Form 706 (2021). 1900.

link

@misc{MassachusettsDepartmentofRevenue2021_FormM706MassachusettsEstateTax,
  title = {Massachusetts Form 706 (2021)},
  author = {Unknown},
  year = {1900},
  url = {https://www.mass.gov/doc/form-m-706-massachusetts-estate-tax-return-and-instructions},
  keywords = {Data Sources: Taxes on Wealth}
}

Massachusetts Form 706 Instructions (1999). 1900.

link

@misc{MA_Inst1999,
  title = {Massachusetts Form 706 Instructions (1999)},
  author = {Unknown},
  year = {1900},
  url = {https://www.mass.gov/files/documents/2019/05/17/dor-irs-estate-form-m-706-inst.pdf (1999)},
  keywords = {Data Sources: Taxes on Wealth}
}

Massachusetts Form 706 Instructions (2019). 1900.

link

@misc{MA_Inst2019,
  title = {Massachusetts Form 706 Instructions (2019)},
  author = {Unknown},
  year = {1900},
  url = {https://www.mass.gov/files/documents/2019/01/15/dor-estate-form-m-706-inst.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Massachusetts Letter Ruling 82-13: Inheritance Tax. 1900.

link

@misc{MA_Leg1982,
  title = {Massachusetts Letter Ruling 82-13: Inheritance Tax},
  author = {Unknown},
  year = {1900},
  url = {https://www.mass.gov/letter-ruling/letter-ruling-82-13-inheritance-tax-estate-entitled-to-additional-property-after-assessment-of-tax},
  keywords = {Data Sources: Taxes on Wealth}
}

The New Ohio Estate Tax (1968). 1900.

link

@misc{Glander1968,
  title = {The New Ohio Estate Tax (1968)},
  author = {Unknown},
  year = {1900},
  url = {https://kb.osu.edu/bitstream/handle/1811/69016/OSLJ_V29N4_0849.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

New York Annual Report of the State Tax Commission (1924). 1900.

link

@misc{NY_Tax1924,
  title = {New York Annual Report of the State Tax Commission (1924)},
  author = {Unknown},
  year = {1900},
  url = {https://books.google.com/books?id=6kRCqJaocOMC&pg=PA516&lpg=PA516&dq=colorado+estate+tax+inheritance+tax+20000+10000+2000&source=bl&ots=olvCKsq651&sig=ACfU3U3RcFHYYdbxXBjkv9gik-1yTh0JQQ&hl=en&sa=X&ved=2ahUKEwjB1KHv0P3vAhWDmeAKHcZpDII4ChDoATAFegQIBRAD#v=onepage&q=colorado%20estate%20tax%20inheritance%20tax%2020000%2010000%202000&f=true},
  keywords = {Data Sources: Taxes on Wealth}
}

New York Estate Tax and Fact Sheet (1990-2000). 1900.

link

@misc{2019_NewYorkEstateTaxFact,
  title = {New York Estate Tax and Fact Sheet (1990-2000)},
  author = {Unknown},
  year = {1900},
  url = {https://www.tax.ny.gov/forms/prvforms/estate_forms_1990_2000.htm#},
  keywords = {Data Sources: Taxes on Wealth}
}

New York Estate Tax Form ET-90 Instructions (1990-1999). 1900.

link

@misc{NY_Inst1990,
  title = {New York Estate Tax Form ET-90 Instructions (1990-1999)},
  author = {Unknown},
  year = {1900},
  url = {https://www.tax.ny.gov/pdf/current_forms/et/et90i.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

New York Estate Tax Form TT-385 (before 1990). 1900.

link

@misc{NY1990,
  title = {New York Estate Tax Form TT-385 (before 1990)},
  author = {Unknown},
  year = {1900},
  url = {https://www.tax.ny.gov/pdf/current_forms/et/tt385.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

New York Legislative Documents 1932 v.18. 1900.

link

@misc{NY_Leg1932,
  title = {New York Legislative Documents 1932 v.18},
  author = {Unknown},
  year = {1900},
  url = {https://hdl.handle.net/2027/uc1.b3002348?urlappend=%3Bseq=1049},
  keywords = {Data Sources: Taxes on Wealth}
}

New York State Department of Taxation and Finance. 1900.

link

@misc{NY_SDTF1970,
  title = {New York State Department of Taxation and Finance},
  author = {Unknown},
  year = {1900},
  url = {https://hdl.handle.net/2027/uiug.30112064706143?urlappend=%3Bseq=58},
  keywords = {Data Sources: Taxes on Wealth}
}

North Carolina Estate Tax Form A-101 (1999). 1900.

link

@misc{1999_NorthCarolinaEstateTaxForm,
  title = {North Carolina Estate Tax Form A-101 (1999)},
  author = {Unknown},
  year = {1900},
  url = {https://www.ncdor.gov/documents/north-carolina-estate-tax-return-2000},
  keywords = {Data Sources: Taxes on Wealth}
}

Ohio 107 Ohio App. 468 (1958). 1900.

link

@misc{OH_Case1958,
  title = {Ohio 107 Ohio App. 468 (1958)},
  author = {Unknown},
  year = {1900},
  url = {https://www.leagle.com/decision/1958575107ohioapp4681492},
  keywords = {Data Sources: Taxes on Wealth}
}

Ohio Estate Tax Form ET 2 (1993–2000). 1900.

link

@misc{2000_OhioEstateTaxForm1993,
  title = {Ohio Estate Tax Form ET 2 (1993–2000)},
  author = {Unknown},
  year = {1900},
  url = {https://tax.ohio.gov/static/forms/estate/2006/et_return_500_fi.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Ohio Estate Tax Form ET 2 (2001). 1900.

link

@misc{OH2001,
  title = {Ohio Estate Tax Form ET 2 (2001)},
  author = {Unknown},
  year = {1900},
  url = {https://tax.ohio.gov/static/forms/estate/2006/et2_return_6600_fi.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Ohio Form ET-2 Instructions (2001). 1900.

link

@misc{2001_OhioFormET2Instructions,
  title = {Ohio Form ET-2 Instructions (2001)},
  author = {Unknown},
  year = {1900},
  url = {https://www.tax.ohio.gov/portals/0/forms/estate/2006/ET2_Return_6600_FI.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Perkins (1935). 1900.

link

@misc{Perkins1935,
  title = {Perkins (1935)},
  author = {Unknown},
  year = {1900},
  url = {https://scholarship.law.unc.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1368&context=nclr},
  keywords = {Data Sources: Taxes on Wealth}
}

Rhode Island Estate Tax Form 100A (1992–2001). 1900.

link

@misc{RhodeIslandEstateTaxForm,
  title = {Rhode Island Estate Tax Form 100A (1992–2001)},
  author = {Unknown},
  year = {1900},
  url = {http://www.tax.ri.gov/forms/2016/Estate/RI-100_1992_m.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Rhode Island Estate Tax Form 706 (1980–1981). 1900.

link

@misc{RhodeIslandEstateTaxForma,
  title = {Rhode Island Estate Tax Form 706 (1980–1981)},
  author = {Unknown},
  year = {1900},
  url = {http://www.tax.ri.gov/forms/2007/Estate/ri706.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Rubenstein (2002). 1900.

link

@misc{Rubenstein2002,
  title = {Rubenstein (2002)},
  author = {Unknown},
  year = {1900},
  url = {https://katten.com/files/20113_Impact%20on%20States%20of%20Federal%20Estate%20Tax%20Repeal.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Rubin (1954). 1900.

link

@misc{Rubin1954,
  title = {Rubin (1954)},
  author = {Unknown},
  year = {1900},
  url = {https://engagedscholarship.csuohio.edu/cgi/viewcontent.cgi?article=3742&context=clevstlrev},
  keywords = {Data Sources: Taxes on Wealth}
}

State and Local Revenue Potential (1969). 1900.

link

@misc{Quindry_1969,
  title = {State and Local Revenue Potential (1969)},
  author = {Unknown},
  year = {1900},
  url = {https://files.eric.ed.gov/fulltext/ED032615.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

State and Local Taxes Information Report (1968). 1900.

link

@misc{InformationReport_1968,
  title = {State and Local Taxes Information Report (1968)},
  author = {Unknown},
  year = {1900},
  url = {https://library.unt.edu/gpo/acir/Reports/information/m-37.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

Tennessee Inheritance Tax Form INH 301 (1990–2016). 1900.

link

@misc{2015_TennesseeInheritanceTaxFormINH,
  title = {Tennessee Inheritance Tax Form INH 301 (1990–2016)},
  author = {Unknown},
  year = {1900},
  url = {https://www.tn.gov/revenue/taxes/inheritance-tax/forms.html},
  keywords = {Data Sources: Taxes on Wealth}
}

Transfer Tax Law of the State of New York (1909). 1900.

link

@misc{McElroy1909,
  title = {Transfer Tax Law of the State of New York (1909)},
  author = {Unknown},
  year = {1900},
  url = {https://hdl.handle.net/2027/nyp.33433022367910},
  keywords = {Data Sources: Taxes on Wealth}
}

U.S. Internal Revenue Code of 1954. 1900.

link

@misc{US_Leg1954,
  title = {U.S. Internal Revenue Code of 1954},
  author = {Unknown},
  year = {1900},
  url = {https://uscode.house.gov/statviewer.htm?volume=68A&page=374#},
  keywords = {Data Sources: Taxes on Wealth}
}

Understanding Michigan Estate Tax. 1900.

link

@misc{MI_Est1998,
  title = {Understanding Michigan Estate Tax},
  author = {Unknown},
  year = {1900},
  url = {https://www.michigan.gov/documents/2383_4285_7.pdf},
  keywords = {Data Sources: Taxes on Wealth}
}

WAEMU Harmonized Household Living Conditions Surveys (own estimates). 1900.

link

@misc{phmecv_various,
  title = {WAEMU Harmonized Household Living Conditions Surveys (own estimates)},
  author = {Unknown},
  year = {1900},
  url = {https://phmecv.uemoa.int/},
  keywords = {Data Sources: Wealth Inequality}
}

1878 (1)

Chilean Inheritance and Gift Tax Law 1878. 1878.

link

@misc{ChileTaxLaw_1878,
  title = {Chilean Inheritance and Gift Tax Law 1878},
  author = {Unknown},
  year = {1878},
  url = {https://www.bcn.cl/leychile/navegar/imprimir?idNorma=1184208&idVersion=1878-11-28},
  keywords = {Data Sources: Taxes on Wealth}
}