Liegen Die Einkommensteuer Und Die Erbschaft- Und Schenkungsteuer Auf Verschiedenen Ebenen? (schriften Zum Steuerrecht) (german Edition)

Von Lenhard Jesse. Originally Presented As The Author's Thesis (doctoral)--universität Zu Köln, Sommersemester 1990. Includes Bibliographical References (p. [153]-162. Are income tax and inheritance and gift taxes "on different level"? Subject of this study is the question whether German income tax and inheritance (as well as gift) taxes are levied on the same level and lead consequently to double taxation in cases of alienation of the inheritance or gift