gift tax
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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 ◽

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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):

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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 ◽

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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 ◽

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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 ◽

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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 ◽

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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 ◽

Tax Revenues ◽

Marginal Tax Rates ◽

Gift Tax ◽

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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):

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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 ◽

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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 ◽

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