Taxation as insurance and the case of rate differentiation according to consanguinity under inheritance taxation
Wolfram F. Richter
| Year of publication: |
1987
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|---|---|
| Authors: | Richter, Wolfram F. |
| Published in: |
Journal of public economics. - Amsterdam [u.a.] : Elsevier, ISSN 0047-2727, ZDB-ID 183995-0. - Vol. 3.1987, p. 363-376
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| Subject: | Steuertheorie | Theory of taxation | Erbschaftsteuer | Inheritance tax |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10001043500