Inheritance taxation with agents differing in altruism
Alternative title: | Taxation des héritages en présence d’agents qui diffèrent en termes d’altruisme |
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Year of publication: |
2022
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Authors: | Belan, Pascal ; Moussault, Erwan |
Published in: |
Revue d'économie politique. - Paris : Dalloz, ISSN 0373-2630, ZDB-ID 241473-9. - Vol. 132.2022, 5, p. 793-833
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Subject: | altruism | bequests | time transfers | inheritance tax | redistribution | Erbschaftsteuer | Inheritance tax | Erbe | Inheritance | Altruismus | Altruism | Theorie | Theory | Umverteilung | Redistribution | Intergenerationale Übertragung | Intergenerational transfer | Vermögen | Wealth | Optimale Besteuerung | Optimal taxation | Vermögensverteilung | Wealth distribution | Overlapping Generations | Overlapping generations |
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