English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

This paper assesses whether a gap exists between the theory of wealth transfer taxation as documented in the literature and the reality of wealth transfer taxes as developed by economic policy makers. The paper initially outlines the case for the taxation of wealth transfers as argued in the literature. It proceeds to review the findings of several committees on taxation commissioned by governments to advise on economic policy making, and attempts to link their recommendations with those in the literature reviewed. The paper concludes with an assessment of how economic policy makers have strayed from the guidance provided by the literature and the commissions in designing wealth transfer taxes.

A Comparison of the Case for the Taxation of Wealth Transfers With Wealth Transfer Taxes as They Exist Today