Taxation as insurance and the case of rate differentiation according to consanguinity under inheritance taxation
| Year of publication: |
1987
|
|---|---|
| Authors: | Richter, Wolfram F. |
| Published in: |
Journal of Public Economics. - Elsevier, ISSN 0047-2727. - Vol. 33.1987, 3, p. 363-376
|
| Publisher: |
Elsevier |