Non-linear taxation of bequests, equal sharing rules and the tradeoff between intra- and inter-family inequalities
Year of publication: |
2001
|
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Authors: | Cremer, Helmuth ; Pestieau, Pierre |
Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 79.2001, 1, p. 35-53
|
Subject: | Erbschaftsteuer | Inheritance tax | Umverteilung | Redistribution | Einkommensverteilung | Income distribution | Theorie | Theory |
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