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A theory of optimal inheritance taxation

Piketty, Thomas; Saez, Emmanuel - In: Econometrica : journal of the Econometric Society, an … 81 (2013) 5, pp. 1851-1886

Persistent link: https://www.econbiz.de/10010230622

Wealth distribution and optimal inheritance taxation in life-cycle economies with intergenerational transfers

Heer, Burkhard - 2000

We introduce intergenerational transfers into a general equilihrium life-cycle model in order to explain observed levels of wealth heterogeneity. In our overlapping generations model, heterogenous agents face uncertain lifetime and leave both accidental and voluntary bequests to their cinldren....

Persistent link: https://www.econbiz.de/10010440978

Revealing values : applying the inverse-optimum method to US state taxes

Embree, Robert - In: National tax journal 76 (2023) 1, pp. 37-61

Persistent link: https://www.econbiz.de/10014317722

Rational institutions yield hysteresis

Di Tella, Rafael; MacCulloch, Robert - 2000

Persistent link: https://www.econbiz.de/10001512680

Is addiction "rational"? : Theory and evidence

Gruber, Jonathan; Kőszegi, Botond - 2000

Persistent link: https://www.econbiz.de/10001450302

Taxation and saving

Bernheim, Bert Douglas - 1998

Persistent link: https://www.econbiz.de/10001465746

Can the graduated income tax survive optimal tax analysis?

Zelenak, Lawrence; Moreland, Kemper W. - In: Tax law review 53 (1999) 1, pp. 51-93

Persistent link: https://www.econbiz.de/10001483335

Taxation and production structure

Diewert, Walter E. - 1986

Persistent link: https://www.econbiz.de/10000705059

Interpreting "the Ramsey equations" of optimal tax theory

DeBartolome, Charles A. M. - 1989

Persistent link: https://www.econbiz.de/10000777998

Taxation for prosperity

Paul, Randolph Evernghim - 1947

Persistent link: https://www.econbiz.de/10000678934

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