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Horizontal versus vertical fiscal equalization
Anetsberger, Georg; Arnold, Volker - 2017
Persistent link: https://www.econbiz.de/10011655506
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Accidental bequests: A curse for the rich and a boon for the poor
Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - 2010
When accidental bequests signal otherwise unobservable individual characteristics such as productivity and longevity, the tax administration should partition the population into two groups: One consisting of people who do not receive an inheritance and the other of those who do. The first tagged...
Persistent link: https://www.econbiz.de/10010270458
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Accidental bequests : a curse for the rich and a boon for the poor
Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - 2010
When accidental bequests signal otherwise unobservable individual characteristics such as productivity and longevity, the tax administration should partition the population into two groups: One consisting of people who do not receive an inheritance and the other of those who do. The first tagged...
Persistent link: https://www.econbiz.de/10003977422
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Accidental bequests : a curse for the rich and a boon for the poor
Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - 2009
Persistent link: https://www.econbiz.de/10003984638
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Love thy children or money : reflections on debt neutrality and estate taxation
Pestieau, Pierre; Thibault, Emmanuel - In: Economic theory : official journal of the Society for … 50 (2012) 1, pp. 31-57
Persistent link: https://www.econbiz.de/10009533492
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Accidental bequests : a curse for the rich and a boon for the poor
Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - In: The Scandinavian journal of economics 114 (2012) 4, pp. 1437-1459
Persistent link: https://www.econbiz.de/10009744332
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Competitive versus cooperative federalism : is a fiscal equalization scheme necessary from an allocative point of view? : ist ein horizontaler Finanzausgleich aus allokativer Sicht...
Arnold, Volker - In: Jahrbücher für Nationalökonomie und Statistik 225 (2005) 3, pp. 259-282
Persistent link: https://www.econbiz.de/10002813704
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Fiscal policy and agents differing in altruism and ability
Michel, Philippe; Pestieau, Pierre - In: Economica 72 (2005), pp. 121-135
Persistent link: https://www.econbiz.de/10002687682
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Fiscal policy with agents differing in altruism and in ability
Michel, Philippe; Pestieau, Pierre - 2002
Persistent link: https://www.econbiz.de/10001713152