Jappelli, Tullio; Padula, Mario; Pica, Giovanni - C.E.P.R. Discussion Papers - 2010
reduction of estate taxes in 1999 and their abolishment in 2001. To perform our exercise, we use the 1993-2006 Survey of …-in-differences estimates indicate that the abolition of estate taxes has increased the propensity to transfer real estate wealth by about 2 …