Black, Sandra E.; Devereux, Paul J.; Landaud, Fanny; … - National Bureau of Economic Research - 2022
inequality. This paper uses a 19-year panel of administrative data for the population of Norway to examine the share of the Total … well as at all levels of net wealth at a point in time. Gifts and inheritances are only an important source of income flows … much different from the actual distribution. Our findings suggest that inheritance taxes may do little to mitigate the …