Blumkin, Tomer (contributor); Tsadḳah, Efrayim (contributor) - 2001 - [Elektronische Ressource]
Estate Taxation
Tomer Blumkin
*
Efraim Sadka
**
August, 2001
Abstract
In this paper we examine the properties of the … both types
of bequest motives, namely altruistic and accidental. We examine the case for estate
taxation which seems to be … bankrupting small (family) firms, inter-alia.
In order to assess the relevance of estate taxation, one should construct an …