{"id":1460,"date":"2024-12-15T11:20:42","date_gmt":"2024-12-15T10:20:42","guid":{"rendered":"https:\/\/people.unil.ch\/mariusbrulhart\/?p=1460"},"modified":"2025-02-25T10:58:06","modified_gmt":"2025-02-25T09:58:06","slug":"bundeserbschaftssteuer-gemass-der-initiative-fur-eine-zukunft-steuersubstrat-und-verhaltensreaktionen","status":"publish","type":"post","link":"https:\/\/people.unil.ch\/mariusbrulhart\/2024\/12\/bundeserbschaftssteuer-gemass-der-initiative-fur-eine-zukunft-steuersubstrat-und-verhaltensreaktionen\/","title":{"rendered":"Bundeserbschaftssteuer gem\u00e4ss der &#8220;Initiative f\u00fcr eine Zukunft&#8221;: Steuersubstrat und Verhaltensreaktionen"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Gutachten f\u00fcr die Eidgen\u00f6ssische Steuerverwaltung, Dezember 2024. <a href=\"https:\/\/people.unil.ch\/mariusbrulhart\/files\/2024\/12\/ESTV-Bericht-Nachlasssteuer.pdf\">Link<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gutachten f\u00fcr die Eidgen\u00f6ssische Steuerverwaltung, Dezember 2024. Link<\/p>\n","protected":false},"author":1001107,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"","_seopress_redirections_param":"","_seopress_redirections_type":0,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"categories":[4],"tags":[],"class_list":["post-1460","post","type-post","status-publish","format-standard","has-post-thumbnail","category-media-policy-de"],"_links":{"self":[{"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/posts\/1460","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/users\/1001107"}],"replies":[{"embeddable":true,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/comments?post=1460"}],"version-history":[{"count":3,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/posts\/1460\/revisions"}],"predecessor-version":[{"id":1538,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/posts\/1460\/revisions\/1538"}],"wp:attachment":[{"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/media?parent=1460"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/categories?post=1460"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/people.unil.ch\/mariusbrulhart\/wp-json\/wp\/v2\/tags?post=1460"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}