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Title: | The economic aspects of inheritance and death duties |
Authors: | Borg, Charles (1975) |
Keywords: | Taxation -- Malta Economics -- Malta Inheritance and succession -- Malta |
Issue Date: | 1975 |
Citation: | Borg, C. (1975). The economic aspects of inheritance and death duties (Bachelor's dissertation). |
Abstract: | This paper analysis briefly the impact of Death Duties upon the distribution of wealth and examines selected consequences of the distributive element in Malta. A theoretical appraisal of the problem, essential for a better understanding of the local situation, is introduced in Chapter one 0 This chapter first discusses the undesirable economic effects of inheritance taxation and then proceeds to analyse theoretically, the role, the scope and the effects of death duties upon a single tax paper and upon economic activity in general. The theory is based on the industrial experience abroad; which may not have been relevant for Malta in the past, but could be relevant in the futureo Chapter two deals with the Malta case, starting with a brief history of Death Duties and continues with the amendments brought forward by the Act of 1973 discussing in passim the rates and structure of the newly legislated tax and the possibilities of :ax evasion and avoidanceo Chapter three attempts to translate theory based on industrial experience of the UK into practise and this chapter s concluded by a discussion about the possibility of substituting Death Duties by the Annual Net Wealth Tax. |
Description: | B.A.(HONS)ECONOMICS |
URI: | https://www.um.edu.mt/library/oar/handle/123456789/82870 |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAEco - 1971-2010 |
Files in This Item:
File | Description | Size | Format | |
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B.A.(HONS)ECONOMICS_Borg_Charles_1975.pdf Restricted Access | 2.71 MB | Adobe PDF | View/Open Request a copy |
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