Taxation as insurance and the case of rate differentiation according to consanguinity under inheritance taxation
Year of publication: |
1987
|
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Authors: | Richter, Wolfram F. |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 3.1987, p. 363-376
|
Subject: | Steuertheorie | Theory of taxation | Erbschaftsteuer | Inheritance tax |
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