Optimum taxation of inheritances
Year of publication: |
2008
|
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Authors: | Brunner, Johann K. ; Pech, Susanne |
Publisher: |
Munich : Center for Economic Studies and ifo Institute (CESifo) |
Subject: | Erbschaftsteuer | Optimale Besteuerung | Theorie |
Series: | CESifo Working Paper ; 2319 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 568608380 [GVK] hdl:10419/26364 [Handle] |
Classification: | H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies |
Source: |
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Optimum taxation of inheritances
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