The article examines income tax liabilities as inheritance liabilities while determining number of employees and payroll regulation in holding companies in Germany under the German Gewerbesteuergesetz trade tax law. Topics include the provision of deduction of income tax as an estate liab...
It appears that the the number of rich people in upper age groups are below the average. But deepening results point out the fact that the richness intensity and the concentration of high income are particularly pronounced for upper age groups. Taking into account partial components, which are ...