The economics of wealth transfer taxation

2012 ◽  
pp. 174-192
Keyword(s):  
Wealth Transfer

Trusts, Insurance, and Wealth Transfer

2001 ◽  
Vol 2001 (4) ◽  
pp. 74-83
Author(s):  
Lawrence J. Macklin
Keyword(s):  
Wealth Transfer

Information Leakage and Wealth Transfer in a Connected World

2013 ◽  
Author(s):  
Wenli Huang ◽  
Hai Lu ◽  
Xiaolu Wang
Keyword(s):  
Information Leakage ◽  
Wealth Transfer

Wealth Transfer Effects of Analysts' Deceitful Behavior

2006 ◽  
Author(s):  
Gus De Franco ◽  
Hai Lu ◽  
Florin P. Vasvari
Keyword(s):  
Transfer Effects ◽  
Wealth Transfer

Intergenerational Wealth Transfer and the Need to Revive and Metamorphose the Israeli Estate Tax

2014 ◽  
Vol 8 (1) ◽  
pp. 59-101 ◽  
Author(s):  
Daphna Hacker
Keyword(s):  
Social Justice ◽  
Property Rights ◽  
Wealth Transfer ◽  
Estate Tax ◽  
Inheritance Tax ◽  
History Of ◽  
The Subject ◽  
The Rich ◽  
The Right ◽  
The Needy

Abstract This article suggests enacting an accession tax instead of the estate duty – which was repealed in Israel in 1981. This suggestion evolves from historical and normative explorations of the tension between perceptions of familial intergenerational property rights and justifications for the “death tax,” as termed by its opponents, i.e., estate and inheritance tax. First, the Article explores this tension as expressed in the history of the Israeli Estate Duty Law. This chronological survey reveals a move from the State’s taken-for-granted interest in revenue justifying the Law’s enactment in 1949; moving on to the “needy widow” and “poor orphan” in whose name the tax was attacked during the years 1959–1964, continuing to the abolition of the tax in 1981 in the name of efficiency and the right of the testator to transfer his wealth to his family, and finally cumulating with the targeting of tycoon dynasties that characterizes the recent calls for reintroducing the tax. Next, based on the rich literature on the subject, the Article maps the arguments for and against intergenerational wealth transfer taxation, placing the Israeli case in larger philosophical, political, and pragmatic contexts. Lastly, it associates the ideas of accession tax and “social inheritance” with inspirational sources for rethinking a realistic wealth transfer taxation to bridge the gap between notions of intergenerational familial rights and intergenerational social justice.

Assessing Business Zakat At Pusat Zakat Selangor: Between Theory and Practice

2003 ◽  
Vol 1 (1) ◽  
pp. 33-48 ◽  
Author(s):  
Rashidah Abdul Rahman ◽  
Rohila Awang
Keyword(s):  
Financial Statements ◽  
Theory And Practice ◽  
Islamic Philosophy ◽  
Wealth Transfer ◽  
Historical Cost ◽  
Current Value ◽  
Continuous Use ◽  
Value Measurement

The main objective of this study is to determine the value measurement used by zakat collection centres, particularly Pusat Zakat Selangor (PZS), in measuring business zakat among companies owned by Muslims in Selangor territory. The study found that PZS assessed zakat from companies financial statements based on historical cost, and not current value as hypothesised by previous researchers. The continuous use of historical cost may lead to negative wealth transfer for zakat beneficiaries particularly in time of rising prices. Even though certain adjustments are made to the assessment, however the purpose of such adjustment is merely to reflect the Islamic philosophy of the implementation of halal and haram as well as different views of Islamic Accounting and Conventional Accounting in recognising income and expenses.

Price Inflation and Wealth Transfer During the 2008 SEC Short-Sale Ban

2009 ◽  
Author(s):  
Lawrence Harris ◽  
Ethan Namvar ◽  
Blake Phillips
Keyword(s):  
Price Inflation ◽  
Wealth Transfer ◽  
Short Sale

scholarly journals Wealth Transfer Effects of Analysts' Misleading Behavior

2007 ◽  
Vol 45 (1) ◽  
pp. 71-110 ◽  
Author(s):  
GUS DE FRANCO ◽  
HAI LU ◽  
FLORIN P. VASVARI
Keyword(s):  
Transfer Effects ◽  
Wealth Transfer
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