this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

working paper I show that over the last forty years we can observe a backlash in key areas of inheritance law which breaks the …

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

inheritance and the other of those who do. The first tagged group gets a second-best tax à la Mirrlees; the second group a first …-best tax schedule. The solution implies that receiving an inheritance makes high-ability types worse off and low-ability types …

influences of the Regulation with regard to the inheritance tax. In other words, the discipline introduced at European level … could be referred to in order to resolve cases in which the national law on inheritance tax refers, without providing its …