analyze the historical origins of Germany's 1,032 largest fortunes in 2019. In particular, we identify the share of entrenched … and perpetuation of fortunes over many generations is an important feature of top wealth in Germany. …

is applied to design an inheritance tax reform for Germany. The potential tax revenue of the reform can be estimated by … using the data from the inheritance and gift tax statistics for Germany. A revenue shift from income to inheritance tax …The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed …

Wir gehen der Frage nach, ob die gegenwärtige Vermögensungleichheit in Deutschland auf eine Dominanz von Erbschaften im …