CREMER, Helmuth; PESTIEAU, Pierre - Center for Operations Research and Econometrics (CORE), … - 2010
This paper discusses the merits of wealth transfer taxation on both efficiency and equity grounds. It first deals with … many, types of wealth transfer tax. After addressing the main issues prevailing in this debate and discussing the lack of … popular support for such tax, the paper adopts a more theoretical approach to explore the pluses and the minuses of a wealth …