National Economics University
E-PhD Programme Seminar Series

Intergenerational. financial transfers, taxation
and the distribution of wealth in Germany
by

Khieu Van Hoang
Fulbright University Vietnam

Time and Venue
Time: 16:00 – 17:00
Date: Tuesday, 29 April 2025
Venue: Room 15.01, Level 15, Building A1, National Economics University
207 Giai Phong Road, Hanoi, Vietnam

Abstract
Intergenerational transfers take place mainly in the form of bequests, inter-vivo transfers and through trust funds. Taxing these different types of transfers is subject to different rules that are characterized by specific exceptions for capital held in non-traded assets (‘family businesses’). We model an economy with all three intergenerational transfers and traded and non-traded capital. We study the effect of taxation on the distribution of wealth. We calibrate the model to German data to understand the role of exceptions for non-traded assets.

About presenter (short bio): Hoang is a macroeconomist with a particular research interest in quantitative theory. He completed his Ph.D. at Johannes Gutenberg University Mainz, Germany, where he worked as a research associate at the Chair of Macroeconomics. Hoang’s research focuses on understanding the determinants and consequences of inequality and policy measures to reduce inequality using theoretical and quantitative approaches. He is working to improve the numerical methods solving the Fokker-Planck equations, which are used to describe the dynamics of distributions.

About series
This seminar series is part of the E-PhD Program at National Economics University. It targets PhD students, early-career researchers, and senior faculty who find interested in doing research in the areas of economics, business, management, and other inter-disciplinary fields of social science. The series is a platform for the wider research community to exchange ideas, networks and collaborations.

Contact details
Bach Ngoc Thang
Seminar series coordinator
Room 15.07, Level 15, Building A1
Institute for Sustainable Development
National Economics University
207 Giai Phong Road, Hanoi, Vietnam
M: +84 35 443 1750, Web: isd.neu.edu.vn
E: bnthang@gmail.com, or thangbn@neu.edu.vn
W: https://isd.neu.edu.vn/