Do transfer taxes reduce intergenerational transfers?
Year of publication: |
2014
|
---|---|
Authors: | Jappelli, Tullio ; Padula, Mario ; Pica, Giovanni |
Published in: |
Journal of the European Economic Association. - Oxford : Oxford University Press, ISSN 1542-4766, ZDB-ID 2114709-7. - Vol. 12.2014, 1, p. 248-275
|
Subject: | Erbschaftsteuer | Inheritance tax | Erbe | Inheritance | Steuerreform | Tax reform | Intergenerationale Übertragung | Intergenerational transfer | Steuerinzidenz | Tax incidence | Italien | Italy | 1993-2006 |
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