Incentive effects of inheritances and optimal estate taxation
Year of publication: |
2013
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Authors: | Kopczuk, Wojciech |
Published in: |
The American economic review. - Nashville, Tenn. : American Economic Assoc., ISSN 0002-8282, ZDB-ID 203590-X. - Vol. 103.2013, 3, p. 472-477
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Subject: | Erbe | Inheritance | Erbschaftsteuer | Inheritance tax | Optimale Besteuerung | Optimal taxation | Theorie | Theory | Anreiz | Incentives |
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