Behavioral responses to inheritance tax : evidence from notches in France
Year of publication: |
2018
|
---|---|
Authors: | Goupille-Lebret, Jonathan ; Infante, Arturo |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 168.2018, p. 21-34
|
Subject: | Behavioral responses | Bequest | Bunching | Taxation | Frankreich | France | Erbschaftsteuer | Inheritance tax | Erbe | Inheritance | Steuervermeidung | Tax avoidance | Steuerwirkung | Tax effects | Einkommensteuer | Income tax | Steuermoral | Tax compliance | Intergenerationale Übertragung | Intergenerational transfer |
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