Extent: | application/pdf |
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Series: | |
Type of publication: | Book / Working Paper |
Notes: | PE published as On the Taxation of Private Transfers, Tax Law Review, vol. 63, 159-187 (2009). Number 15818 |
Classification: | H21 - Efficiency; Optimal Taxation ; H23 - Externalities; Redistributive Effects ; Environmental Taxes and Subsidies ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; K34 - Tax Law |
Source: |
Persistent link: https://www.econbiz.de/10008628358