Suchergebnisse

There is a puzzle over why inheritance taxes are unpopular relative to other taxes since they are progressive and, assuming they are spent wisely on welfare goods, more people should gain than lose through inheritance tax. I examine four reasons why inheritance tax might be unpopular (a) propaganda, (b) fiscal illusion, (c) framing and developing the latter (d) an evolutionary basis in human reasoning. The latter suggests that the relative popularity of a tax is related to how far the money taxed is already 'in the possession' of the person taxed. Given these reasons I make a suggestion and examine some proposal for making inheritance tax less unpopular.

Bereits die rechtsgeschichtliche Entwicklung der Rechtsfiguren Erbunwuerdigkeit und Unterhaltsverwirkung weist interessante Parallelen auf. Dargestellt am praxisrelevanten Beispiel des Elternunterhalts wird in der Arbeit die Forderung nach einem gebotenen Gleichlauf beider Institute entwickelt. Auf Ebene der Sachnormen auftauchende Probleme konzeptioneller Art setzen sich im Kollisionsrecht fort. So werfen Bezugspunkte zu mehreren Rechtsordnungen insbesondere im Erbunwuerdigkeitsrecht Anknuepfungsfragen kollisionsrechtlicher Art auf. Soweit nach fremdem Recht Unterhaltspflichtverletzungen zur

Extrait du compte rendu de l'Académie des sciences morales et politiques (Institut de France) . 1917.-1er semestre. 6e livr.- Juin ; Mode of access: Internet.

Later ed. has title: Alte und neue Feudalität; gesammelte Aufsätze zur Erbrechtspolitik. ; No more pub. ; Mode of access: Internet.

This concise article-by-article commentary discusses all the crucial points of the new EU Regulation No. 650/2012 of 4 July 2012 on cross-border estates, with particular focus on the following issues: the law applicable to a succession being the law of the State in which the deceased had his habitual residence at the time of death, which is also relevant for jurisdiction for contentious succession matters, election as to the applicable law, recognition and enforcement, authentic instruments, the European Certificate of Succession. This book turns the Regulation into an easily understandable text for all users, practitioners, academics or students and - authored by members of the experts group that formulated the Commission's draft proposal from six European countries - reflects perspectives from differing legal systems