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Indirect taxation and the welfare effects of altruism on the optimal fiscal policy
Garriga, Carlos; Sánchez Losada, Fernando - In: Economic modelling 26 (2009) 6, pp. 1365-1374
Persistent link: https://www.econbiz.de/10003923572
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Optimum taxation of bequests in a model with initial wealth
Brunner, Johann K.; Pech, Susanne - 2010
external effect related to altruism is accounted for in the social objective. -- optimum taxation ; taxation of bequests …
Persistent link: https://www.econbiz.de/10009241813
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Optimum taxation of bequests in a model with initial wealth
Brunner, Johann K.; Pech, Susanne - 2010
external effect related to altruism is accounted for in the social objective. …
Persistent link: https://www.econbiz.de/10011344876
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Estate taxation with altruism heterogeneity
Farhi, Emmanuel; Werning, Iván - 2013
Persistent link: https://www.econbiz.de/10009722849
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Asymmetric and non-atmospheric consumption externalities, and efficient consumption taxation
Eckerstorfer, Paul; Wendner, Ronald - In: Journal of public economics 106 (2013), pp. 42-56
Persistent link: https://www.econbiz.de/10010257497
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Estate taxation with warm-glow altruism
Garriga, Carlos; Sánchez Losada, Fernando - 2009
Persistent link: https://www.econbiz.de/10003799107
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International private transfers and optimal tax structure in developing economies
Kochi, Ikuho; Ponce Rodríguez, Raúl A. - In: Review of economics & finance 6 (2016) 1, pp. 13-26
Persistent link: https://www.econbiz.de/10011448633
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Die optimale steuerliche Behandlung von Erbschaften bei altruistischen Erbschaftsmotiven : die Erbschaftssteuer im Rahmen einer Lebenseinkommensverwendungssteuer
Lüdeke, Reinar - In: Familienpolitik und soziale Sicherung : Festschrift …, (pp. 337-360). 2005
Persistent link: https://www.econbiz.de/10003096985
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Optimal taxation of foreign investment income with international altruism
Wang, Lih-jau - In: Public finance 48 (1993) 2, pp. 288-296
Persistent link: https://www.econbiz.de/10001162311
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Optimal Pigovian taxes under altruism
Johansson-Stenman, Olof - In: Land economics : applied research on environmental resources 73 (1997) 3, pp. 297-308
Persistent link: https://www.econbiz.de/10001226934