On the afternoon of April 29, 2025, at the National Economics University, the E-PhD Program organized a seminar on "Intergenerational Wealth Transfers, Taxation, and Wealth Distribution in Germany."
The seminar welcomed Dr. Khieu Van Hoang from Fulbright University Vietnam as the invited speaker. From the E-PhD Program's academic committee, the event was attended by Assoc. Prof. Dr. Bach Ngoc Thang from the Institute for Sustainable Development, Assoc. Prof. Dr. Nguyen Vu Hung from the Journal of Economics and Development, along with doctoral students from both English and Vietnamese programs, and other interested participants.
Opening the seminar, Assoc. Prof. Dr. Bach Ngoc Thang welcomed and thanked the invited speaker, faculty members, doctoral students, and interested attendees. He introduced the speaker, Hoang, as a macroeconomist with particular research interests in quantitative theory. Hoang completed his doctoral program at Johannes Gutenberg University Mainz, Germany, where he served as a research associate in the Department of Macroeconomics. His research focuses on understanding the determinants and consequences of inequality and policy measures to reduce inequality using theoretical and quantitative approaches. He is currently working to improve numerical methods for solving Fokker-Planck equations, which are used to describe distributional dynamics.
During the seminar, the speaker discussed his research findings. He explained that intergenerational transfers primarily occur through bequests, inter vivos transfers, and trust funds. Taxation of these different types of transfers follows distinct rules characterized by specific exemptions for capital held in non-tradable assets ('family businesses'). The speaker noted that they modeled an economy with all three intergenerational transfers and both tradable and non-tradable capital. They examined the impact of taxation on wealth distribution, calibrating the model to German data to understand the role of exemptions for non-tradable assets.
Concluding the seminar, on behalf of the English-taught PhD Program, Assoc. Prof. Dr. Bach Ngoc Thang expressed gratitude to the speaker for dedicating time to share valuable research experiences. The seminar provided substantial knowledge benefits for doctoral students and interested participants.
This scientific seminar represents a regular activity within the series of seminars under the English-taught PhD program at the National Economics University over recent years. The seminar series aims to serve doctoral students, young researchers, and faculty interested in economics, business, management, and other interdisciplinary fields within social sciences. This seminar series provides a platform for faculty and researchers to exchange ideas, connect, and collaborate on research initiatives.
Selected images from the seminar:
Article and Photos: Institute for Sustainable Development
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