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The vanishing bequest tax : the comparative evolution of bequest taxation in historical perspective
Bertocchi, Graziella - 2007
Persistent link: https://www.econbiz.de/10003431582
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Bequests, taxation and the distribution of wealth in a general equilibrium model
Kleiber, Christian (contributor);  … - 2005
This paper examines the role of bequests and of taxation on bequests for the distribution of wealth. We investigate a model with overlapping generations and heterogenous households where parents derive utility directly from their bequests. Using the coefficient of variation as measure of...
Persistent link: https://www.econbiz.de/10002941227
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The US experience with the estate tax and its implications for wealth transfer taxation in Latin America
Zodrow, George R.; Diamond, John W. - In: Bulletin for international taxation 61 (2007) 11, pp. 494-514
Persistent link: https://www.econbiz.de/10003687625
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Wealth and wealth transfer taxation : a survey
Cremer, Helmuth; Pestieau, Pierre - 2010
Persistent link: https://www.econbiz.de/10003986753
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The vanishing bequest tax : the comparative evolution of bequest taxation in historical perspective
Bertocchi, Graziella - In: Economics & politics 23 (2011) 1, pp. 107-131
Persistent link: https://www.econbiz.de/10009156427
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Wealth transfer taxation : an empirical investigation
Profeta, Paola; Scabrosetti, Simona; Winer, Stanley L. - In: International tax and public finance 21 (2014) 4, pp. 720-767
Persistent link: https://www.econbiz.de/10011303153
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Capital wealth taxation : theory and application
Yunker, James A. - In: Review of political economy 26 (2014) 1, pp. 85-110
Persistent link: https://www.econbiz.de/10010356877
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Capital wealth taxation as a potential remedy for excessive capital wealth inequality
Yunker, James A. - In: Journal of post-Keynesian economics : JPKE 33 (2010) 1, pp. 83-104
Persistent link: https://www.econbiz.de/10008747784
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Die Teilhabegesellschaft: ein Vorschlag zur Verwirklichung von Chancengerechtigkeit
Grözinger, Gerd - In: Kapitalismus : kritische Betrachtungen und Reformansätze, (pp. 201-226). 2009
Persistent link: https://www.econbiz.de/10003799619
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Capital and wealth taxation in the 21st century
Piketty, Thomas - In: National tax journal 68 (2015) 2, pp. 449-458
Persistent link: https://www.econbiz.de/10011404298