Wealth transfer taxation : a survey of the theoretical literature
Year of publication: |
2006
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Authors: | Cremer, Helmuth ; Pestieau, Pierre |
Published in: |
Applications. - Amsterdam [u.a.] : North-Holland, ISBN 0-444-52145-3. - 2006, p. 1107-1134
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Subject: | Erbschaftsteuer | Inheritance tax | Kapitalertragsteuer | Capital income tax | Altruismus | Altruism | Steuersystem | Tax system | Optimale Besteuerung | Optimal taxation | Steuergerechtigkeit | Tax fairness | Theorie | Theory |
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Chapter 16 Wealth transfer taxation: a survey of the theoretical literature
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