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Computer-based simulation model for the measurement of effective inheritance tax burdens in different countries

Apart from those methodical instruments for the measurement of effective tax burdens of companies and highly qualified employees, a method for the measurement of effective inheritance tax burdens is also available at the Centre for European Economic Research (ZEW). Using this instrument, which is implemented in a computer application, it is possible to analyse and compare the effective inheritance tax burdens of representative business property and/or private property in different countries (currently 15 industrial countries). The instrument takes into account for all important national inheritance tax rules including rules for the valuation of property, tax exemptions, allowances, tax rates and procedural regulations for payment. The flexibility of this tool allows for various calculations using different assumptions about the legal form of the company in case of a transfer of business property, the relationship between inheritor and testator and the value and structure of the transferred property.

The simulation model was developed in co-operation with the University of Erlangen-Nuremberg (Professor Dr. Scheffler) and the University of Giessen (Professor Dr. Spengel). It was part of a study on inheritance taxation in different countries, that was prepared for the German Ministry of Finance.

Finished Projects

Inheritance Tax in Germany, in member states of the EU and in other important countries (in Europe, USA, Japan)

Publications:

Spengel, Christoph and Eva Broer (2008), Belastungswirkungen der Erbschaftsteuerreform bei der Übertragung von Unternehmensvermögen, Der Betrieb, S. 86-91.

Erbschaftsteuerbelastung im internationalen Vergleich, Monatsbericht Bundesministerium des Inneren, 06.2004, p. 41-51.

Scheffler, Wolfram and Christoph Spengel (2004), Erbschaftsteuerbelastung im internationalen Vergleich, Betriebs-Berater, p. 967-974. Scheffler, Wolfram and Christoph Spengel (2004), Erbschaftsteuerbelastung im internationalen Vergleich, ZEW Wirtschaftsanalysen, Bd. 75, Baden-Baden.

cgh/cwe 29.10.2004

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