DE DONDER, Philippe; PESTIEAU, Pierre - Center for Operations Research and Econometrics (CORE), … - 2013
We provide an explanation for why estate taxation is surprisingly little used over the world, given the skewness of the … estate taxation. We provide an analytical model, together with numerical simulations, where agents bequeathing large estates … make monetary contributions that are used to play up the salience of the encroachment aspects of estate taxation on family …