author = { Thiemann, Andreas AND Ognyanova, Diana AND Narazani, Edlira AND Palvolgyi, Balazs AND Kalyva, Athena AND Leodolter, Alexander },

title = { Shifting the tax burden away from labour towards inheritances and gifts simulation results for Germany },

publisher = {European Commission},

keywords = { tax shift , inheritance and gift tax , tax wedge on labour , wealth inequality , Graue Literatur },

year = {2021},

booktitle = {JRC working papers on taxation and strucutral reforms ; no 2021, 16},

address = { Seville },