Jappelli, Tullio; Padula, Mario; Pica, Giovanni - Centro Studi di Economia e Finanza (CSEF) - 2010
We estimate the effect of taxes on intergenerational transfers exploiting a sequence of Italian reforms culminating with the abolishment of transfer taxes. We use the 1993-2006 Survey of Household Income and Wealth, which has data on real estate transfers received and information on potential...