Optimal taxation of wealth transfers when bequests are motivated by joy of giving
Year of publication: |
2012
|
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Authors: | Brunner, Johann K. ; Pech, Susanne |
Published in: |
The B.E. journal of economic analysis & policy. - Berlin : De Gruyter, ISSN 1935-1682, ZDB-ID 2268326-4. - Vol. 12.2012, 1, p. 1-20
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Subject: | Erbschaftsteuer | Inheritance tax | Optimale Besteuerung | Optimal taxation | Steuerinzidenz | Tax incidence | Anreiz | Incentives | Generationengerechtigkeit | Intergenerational equity | Umverteilung | Redistribution | Wohlfahrtsanalyse | Welfare analysis | Theorie | Theory |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Notes: | Systemvoraussetzungen: Acrobat Reader |
Other identifiers: | 10.1515/1935-1682.3070 [DOI] |
Source: | ECONIS - Online Catalogue of the ZBW |
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