Accidental bequests : a curse for the rich and a boon for the poor
Year of publication: |
2012
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Authors: | Cremer, Helmuth ; Gahvari, Firouz ; Pestieau, Pierre |
Published in: |
The Scandinavian journal of economics. - Oxford : Wiley, ISSN 0347-0520, ZDB-ID 8170-X. - Vol. 114.2012, 4, p. 1437-1459
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Subject: | Accidental bequests | estate tax | first-best | second-best | tagging | Erbschaftsteuer | Inheritance tax | Erbe | Inheritance | Optimale Besteuerung | Optimal taxation | Theorie | Theory | Grundsteuer | Real property tax | Verteilungswirkung | Distributional effect |
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