Optimal Taxation of Bequests in a Model with Initial Wealth*
Author:
Publisher
Wiley
Subject
Economics and Econometrics
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1467-9442.2012.01725.x/fullpdf
Reference27 articles.
1. Taxation and Wealth Transmission in France;Arrondel;Journal of Public Economics,2001
2. The Design of Tax Structure: Direct versus Indirect Taxation;Atkinson;Journal of Public Economics,1976
3. Estate Taxation with Intended and Accidental Bequests;Blumkin;Journal of Public Economics,2003
4. Redistribution with Unobservable Bequests: A Case for Taxing Capital Income;Boadway;Scandinavian Journal of Economics,2000
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5. The Crucial Role of Social Welfare Criteria and Individual Heterogeneity for Optimal Inheritance Taxation;The B.E. Journal of Economic Analysis & Policy;2020-01-29
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