Jappelli, Tullio; Padula, Mario; Pica, Giovanni - In: Journal of the European Economic Association 12 (2014) 1, pp. 248-275
We estimate the effect of taxes on intergenerational transfers by exploiting a sequence of Italian reforms culminating with the abolishment of transfer taxes. We use the Surveys of Household Income and Wealth from 1993 to 2006, which have data on real estate transfers, and information on...