Dear everyone, Daria Tisch will present her research "Implicit gender discrimination in inheritance and gift taxation" in the INEQ Research Seminar Series on Monday, 5 June 2023, 15:00, D4.2.008. Abstract This study examines how inheritance and gift tax systems may reproduce gender inequalities in parental transfers. Although there is ample research on the role of fiscal policy for wealth inequality between households, we know only little about how taxes shape gender wealth inequality. We focus on financial transfers because a significant share of wealth is not generated from savings but received in transfers. Gender differences in financial transfers might arise or be reproduced if men benefit differently than women from tax exemptions. This could be because men and women receive different types of assets where some are tax-exempted while others are not. To estimate gender gaps in the effective tax rates on parental transfers, we draw on German administrative inheritance and gift tax data. We show that men's average effective tax rate on inheritance is 2% lower than women's. For gifts, men's average effective tax rate is 18% lower than women's. By discussing and identifying implicit gender discrimination in the inheritance and gift tax system this study adds another factor - tax policy - to the debate about the gender wealth gap. Please register your participation here<https://www.wu.ac.at/en/ineq/rs-registration-tisch/>. Daria will also be available for individual meetings on either Monday, 8 March (afternoon) or Tuesday, 9 March (morning). Please let me know<mailto:sofie.waltl@wu.ac.at> whether you'd like to take the opportunity to get in touch with her, discuss research, etc. This should be particularly interesting for early-career researchers. Best regards, Sofie Waltl Sofie R. Waltl Department of Economics & Research Institute Economics of Inequality WU Wirtschaftsuniversität Wien Vienna University of Economics and Business Welthandelsplatz 1 / D4 A-1020 Vienna Tel: +43-1-313-36-5256 E-Mail: sofie.waltl@wu.ac.at<mailto:sofie.waltl@wu.ac.at> Web: www.sofiewaltl.com<http://www.sofiewaltl.com>