Philipp Krug
Biographic Data
| ID | 4686282 |
|---|---|
| NAME | Philipp Krug |
| GIVEN NAMES | Philipp |
| FAMILY NAME | Krug |
| SIGNATURE | KRUG P |
| AFFILIATIONS | Catholic University of Eichstätt-Ingolstadt |
| VERIFIED | No |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 2 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2022 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
Taxing transitions
In many OECD countries, family firms face lower or no succession taxes if they fulfill continuation requirements. We study the effects of such preferential treatment in a two-generation model. Preferential treatment of continued firms leads to more entrepreneurship and higher wages, as entrepreneurs invest more as they value passing on a larger firm. However, more low-ability heirs continue the firm, leading to efficiency losses. In the presence …
Optimal Estate Taxation
Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a simple model with heterogeneously altruistic parents. I derive two insights for optimal linear estate taxation under a Utilitarian welfare measure. First, t…
No prominent works on this page.
Optimal Estate Taxation
Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a simple model with heterogeneously altruistic parents. I derive two insights for optimal linear estate taxation under a Utilitarian welfare measure. First, t…
Taxing transitions
In many OECD countries, family firms face lower or no succession taxes if they fulfill continuation requirements. We study the effects of such preferential treatment in a two-generation model. Preferential treatment of continued firms leads to more entrepreneurship and higher wages, as entrepreneurs invest more as they value passing on a larger firm. However, more low-ability heirs continue the firm, leading to efficiency losses. In the presence …
Financial Literacy, Pension, Retirement Analysis (2 works) · Corporate Taxation and Avoidance (1 work) · Double taxation (1 work) · Economics (1 work) · Estate (1 work) · Estate tax (1 work) · Finance (1 work) · Fiscal Policy and Economic Growth (1 work) · Gender, Labor, and Family Dynamics (1 work) · Housing Market and Economics (1 work)