gift tax
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TOTAL DOCUMENTS

200

(FIVE YEARS 18)

H-INDEX

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Review of Court Decisions Delivered in 2020 on Inheritance Tax and Gift Tax Act and Local Tax Act

Seoul Tax Law Review ◽

10.16974/stlr.2021.27.3.008 ◽

2021 ◽

Vol 27 (3) ◽

pp. 479-529

Author(s):

Jinyoung Bang

Keyword(s):

Court Decisions ◽

Inheritance Tax ◽

Gift Tax

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A Study on occurrence of the gain on wavier of debtsㆍbad debt expense deduction and shareholders’ gift tax in Debt-to-Equity Swap

KOREAN SOCIETY OF TAX LAW ◽

10.37733/tkjt.2021.6.3.85 ◽

2021 ◽

Vol 6 (3) ◽

pp. 85-127

Author(s):

Yeong-Seok Bae ◽

Han-Bin Bae

Keyword(s):

Gift Tax

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Comparative Analysis of Inheritance and Gift Tax Burden in Major OECD Countries

Journal of Industrial Economics and Business ◽

10.22558/jieb.2021.8.34.4.945 ◽

2021 ◽

Vol 34 (4) ◽

pp. 945-965

Author(s):

Seuk-Do Kie

Keyword(s):

Comparative Analysis ◽

Oecd Countries ◽

Tax Burden ◽

Gift Tax

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Issues of the Property Valuation Method under the Inheritance Tax and Gift Tax Act - Focusing on the Principle of Fair Taxation -

Seoul Tax Law Review ◽

10.16974/stlr.2021.27.2.006 ◽

2021 ◽

Vol 27 (2) ◽

pp. 237-284

Author(s):

Seungsoon Lim ◽

Yongtaek Kim

Keyword(s):

Property Valuation ◽

Inheritance Tax ◽

Valuation Method ◽

Gift Tax

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A Review on Inheritance Tax and Gift Tax Focusing on Deductions and Coherence with Property-related Taxes

The Korean Association of Space and Environment Research ◽

10.19097/kaser.2021.31.2.140 ◽

2021 ◽

Vol 76 ◽

pp. 140-170

Author(s):

Joon Park

Keyword(s):

Inheritance Tax ◽

Gift Tax

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Inheritance, estate, and gift tax revenues, 2019, all OECD countries

Inheritance Taxation in OECD Countries - OECD Tax Policy Studies ◽

10.1787/d1194f16-en ◽

2021 ◽

Keyword(s):

Oecd Countries ◽

Tax Revenues ◽

Gift Tax

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Inheritance and estate tax exemption thresholds and top marginal tax rates compared to inheritance, estate, and gift tax revenues as a share of GDP, 1980-2020, select countries

Inheritance Taxation in OECD Countries - OECD Tax Policy Studies ◽

10.1787/5cdfbb57-en ◽

2021 ◽

Keyword(s):

Tax Rates ◽

Estate Tax ◽

Tax Revenues ◽

Marginal Tax Rates ◽

Gift Tax ◽

A Share

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Gift tax exemption thresholds and threshold renewal

Inheritance Taxation in OECD Countries - OECD Tax Policy Studies ◽

10.1787/c61ae8d4-en ◽

2021 ◽

Keyword(s):

Gift Tax

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Inheritance, estate, and gift tax revenues, 1965-2019, OECD average

Inheritance Taxation in OECD Countries - OECD Tax Policy Studies ◽

10.1787/eb9b19f1-en ◽

2021 ◽

Keyword(s):

Tax Revenues ◽

Gift Tax

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Closing Gaps in the Estate and Gift Tax Base

SSRN Electronic Journal ◽

10.2139/ssrn.3904454 ◽

2021 ◽

Author(s):

Daniel J. Hemel ◽

Robert Lord

Keyword(s):

Tax Base ◽

Gift Tax

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gift taxRecently Published Documents

TOTAL DOCUMENTS

H-INDEX

Review of Court Decisions Delivered in 2020 on Inheritance Tax and Gift Tax Act and Local Tax Act

A Study on occurrence of the gain on wavier of debtsㆍbad debt expense deduction and shareholders’ gift tax in Debt-to-Equity Swap

Comparative Analysis of Inheritance and Gift Tax Burden in Major OECD Countries

Issues of the Property Valuation Method under the Inheritance Tax and Gift Tax Act - Focusing on the Principle of Fair Taxation -

A Review on Inheritance Tax and Gift Tax Focusing on Deductions and Coherence with Property-related Taxes

Inheritance, estate, and gift tax revenues, 2019, all OECD countries

Inheritance and estate tax exemption thresholds and top marginal tax rates compared to inheritance, estate, and gift tax revenues as a share of GDP, 1980-2020, select countries

Gift tax exemption thresholds and threshold renewal

Inheritance, estate, and gift tax revenues, 1965-2019, OECD average

Closing Gaps in the Estate and Gift Tax Base

gift tax
Recently Published Documents