Taxation of intergenerational transfers and wealth
Year of publication: |
2013
|
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Authors: | Kopczuk, Wojciech |
Published in: |
Handbook of public economics ; Vol. 5. - Amsterdam [u.a.] : North-Holland, Elsevier, ISBN 978-0-444-53759-1. - 2013, p. 329-390
|
Subject: | Erbschaftsteuer | Inheritance tax | Steuerwirkung | Tax effects | Erbe | Inheritance | Vermögensverteilung | Wealth distribution | Externer Effekt | Externalities | Theorie | Theory | Welt | World |
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