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Showing 1 to 6 of 6 for “"Inheritance Tax"”.
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A study of some of the combined tax effects of capital gains tax and estate duty and a comparison with similar legislation in the United States of America and the United Kingdom
… of some of the combined effects of capital gains tax and estate duty. In addition, the current estate tax and inheritance tax situations in the United States of America and United Kingdom, respectively, are discussed in this paper for comparative purposes. The tax regimes in the United States of …
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Some aspects of estate duty on deceased estates in the Republic of South Africa: with special reference to the problems and effects of double taxation occuring in relation to the German Erbschaftsteuergesetz (Inheritance Tax Act)
… can be said to be certain, except death and taxes'. If one agreed with this statement, made by Benjamin Franklin one year prior to his death, one could come to the ultimate conclusion that there has to be a special certainty about capital transfer taxes, estate duties, inheritance taxes or …
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Steuerorientierte Erbteilung, erbschaftssteuerliche Belastungen der Vermögensnachfolge und ihre Berücksichtigung bei der Erbteilungsgestaltung
… the deceased's death are in Germany subject to inheritance tax, which is assessed according to the individual circumstances of the transfer on the level of the transferee. As the extent of the individual inheritance tax burden depends on numerous individual features of the transferee as well as …
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Is it time to abolish estate duty in South Africa? a comparative look at global trends in levying death taxes and the feasibility of suggested changes to South Africa’s current regime
This dissertation examines the current system of taxation that is imposed in South Africa on the death of a taxpayer. The main focus of the research, among others, is on the issues associated with a taxpayer having to pay both estate duty and capital gains tax upon his or her death, resulting in a …
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The international tax consequences arising on the death of South African individuals owning Greek or Portuguese property and Greeks or Portuguese owning South African property
South Africa levies two taxes on an individual in the event of death; namely estate duty and capital gains tax. Much debate exists on whether it is fair for South Africans to pay a "double tax" on the same assets on death. There is also a possibility that the deceased becomes liable for a third tax …
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FREEDOM AS NON-DOMINATION AND EQUALITY: A NEO-REPUBLICAN THEORY OF DISTRIBUTIVE JUSTICE
… that this could be done through a top marginal taxation rate of 100% on what people inherit beyond that threshold. This is because, on the one hand, a top marginal taxation rate of 100% seems to best represent the ceiling to individual wealth that a limitarian threshold aims at establishing …