Cremer, Helmuth; Pestieau, Pierre - In: CESifo economic studies : CESifo, a joint initiative of … 57 (2011) 2, pp. 365-401
This article surveys the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design crucially depends on the assumed...
