When accidental bequests signal otherwise unobservable individual characteristics such as productivity and longevity, the tax administration should partition the populationinto two groups: One consisting of people who do not receive an inheritance and the other of those who do. The first tagged...

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...