Taxes on Wealth

Below you will find all sources used to construct the Taxes on Wealth database, a comprehensive database on the evolution of estate, inheritance, and gift taxation across countries. The database utilizes data from the public sector (e.g., legislation and tax documents, national and international organization reports, etc.) and private sector (e.g., consultancy and financial groups), as well as academic research. Links to technical documents and a description of the structure of the warehouse can be found on the Data and Documentation page.

Go back to view the full library

Wealth Topography

Wealth Inequality

Taxes on Wealth

Inheritance Trends

2026 (1)

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 (22)

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}
}

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}
}

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 (5)

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}
}

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}
}

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 (10)

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}
}

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}
}

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}
}

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}
}

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 (11)

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}
}

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}
}

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}
}

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}
}

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}
}

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 (19)

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}
}

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}
}

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}
}

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}
}

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}}}
}

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}
}

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}
}

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 (21)

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}
}

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 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}
}

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}
}

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 (12)

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}
}

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}
}

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}
}

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}
}

2018 (21)

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}
}

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}
}

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}
}

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}
}

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}
}

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 (17)

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}
}

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}
}

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}
}

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}
}

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}
}

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 (16)

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}
}

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}
}

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}
}

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 (16)

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}
}

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 (17)

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}
}

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 (14)

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}
}

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}
}

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 (14)

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}
}

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 (17)

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}
}

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}
}

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 (18)

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}
}

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}
}

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}
}

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 (14)

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}
}

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 (6)

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}
}

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 (8)

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}
}

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 (7)

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}
}

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 (6)

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 (5)

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}
}

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 (194)

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}
}

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}
}

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}
}

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}
}

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}
}

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}
}

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}
}

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}
}