Cremer, Helmuth; Pestieau, Pierre - In: Handbook of the economics of giving, altruism and …, (pp. 1107-1134). 2006
The purpose of this paper is to survey 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...
