Optimal estate taxation : more (about) heterogeneity across dynasties
Year of publication: |
2022
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Authors: | Krug, Philipp |
Published in: |
FinanzArchiv : European journal of public finance. - Tübingen : Mohr Siebeck, ISSN 0015-2218, ZDB-ID 2020-5. - Vol. 78.2022, 4, p. 470-487
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Subject: | estate taxation | inheritance taxation | indirect reciprocity | intergenerational preference transmission | Erbschaftsteuer | Inheritance tax | Erbe | Inheritance | Optimale Besteuerung | Optimal taxation | Generationengerechtigkeit | Intergenerational equity | Präferenztheorie | Theory of preferences | Altruismus | Altruism |
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