1. Cremer, Helmuth & Gahvari, Firouz, 1995. "Uncertainty, Optimal Taxation and the Direct versus Indirect Tax Controversy," Economic Journal, Royal Economic Society, vol. 105(432), pages 1165-79, September. [Downloadable!] (restricted)
2. Cremer, Helmuth & Pestieau, Pierre & Rochet, Jean-Charles, 2001. "Direct versus Indirect Taxation: The Design of the Tax Structure Revisted," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 42(3), pages 781-99, August.
   Other versions:
   • CREMER, Helmuth & PESTIEAU, Pierre & ROCHET, Jean-Charles, 1999. "Direct versus indirect taxation: the design of the tax structure revisited," CORE Discussion Papers 1999010, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE). [Downloadable!]
3. Arrondel, L. & Masson, A. & Pestieau, P., 1996. "Bequest and inheritance: empirical issues and France-U.S. comparison," DELTA Working Papers 96-19, DELTA (Ecole normale supérieure).
4. Ulrike Vogelgesang & Ulrike Ludden, 1999. "Optimal Capital Income Taxation and Redistribution," GK working paper series 1999-10, Post Graduate Programme "Allocation on Financial Markets", University of Mannheim, revised Apr 2000. [Downloadable!]
   Other versions:
   • Ulrike Ludden, 2000. "Optimal Capital Income Taxation and Redistribution," Econometric Society World Congress 2000 Contributed Papers 0658, Econometric Society. [Downloadable!]
   • Ulrike Vogelgesang, 2000. "Optimal Capital Income Taxation and Redistribution," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 57(4), pages 412-, August.
5. Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-22, May. [Downloadable!] (restricted)
6. Glomm, Gerhard & Ravikumar, B, 1992. "Public versus Private Investment in Human Capital Endogenous Growth and Income Inequality," Journal of Political Economy, University of Chicago Press, vol. 100(4), pages 813-34, August.
7. Atkinson, A B & Sandmo, A, 1980. "Welfare Implications of the Taxation of Savings," Economic Journal, Royal Economic Society, vol. 90(359), pages 529-49, September. [Downloadable!] (restricted)
8. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Blackwell Publishing, vol. 38(114), pages 175-208, April. [Downloadable!] (restricted)
9. Boadway, Robin & Marchand, Maurice & Pestieau, Pierre, 2000. " Redistribution with Unobservable Bequests: A Case for Taxing Capital Income," Scandinavian Journal of Economics, Blackwell Publishing, vol. 102(2), pages 253-67, June. [Downloadable!] (restricted)
   Other versions:
   • BOADWAY, Robin & MARCHAND, Maurice & PESTIEAU, Pierre, 1997. "Redistribution with unobservable bequests: a case for taxing capital income," CORE Discussion Papers 1997070, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
10. Andreoni, James, 1990. "Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving?," Economic Journal, Royal Economic Society, vol. 100(401), pages 464-77, June. [Downloadable!] (restricted)
11. Gevers, Louis & Michel, Philippe, 1998. "Economic Dynasties with Intermissions," Games and Economic Behavior, Elsevier, vol. 25(2), pages 251-271, November. [Downloadable!] (restricted)
    Other versions:
    • GEVERS, Louis & MICHEL, Philippe, 1998. "Economic dynasties with intermissions," CORE Discussion Papers 1998012, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE). [Downloadable!]
12. Ordover, J. A. & Phelps, E. S., 1979. "The concept of optimal taxation in the overlapping-generations model of capital and wealth," Journal of Public Economics, Elsevier, vol. 12(1), pages 1-26, August. [Downloadable!] (restricted)

Cited by:
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1. Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritances," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
   Other versions:
   • Johann K. Brunner & Susanne Pech, 2008. "Optimum taxation of inheritances," Economics working papers 2008-06, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
   • Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritance," NRN working papers 2008-02, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria. [Downloadable!]
2. Peter Diamond, 2009. "Taxes and Pensions," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
3. Helmuth Cremer & Philippe de Donder & Darío Maldonado & Pierre Pestieau, 2008. "Forced Saving, Redistribution and Nonlinear Social Security Schemes," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
   Other versions:
   • Cremer, Helmuth & De Donder, Philippe & Maldonado, Darío & Pestieau, Pierre, 2008. "Forced Saving, Redistribution and Nonlinear Social Security Schemes," CEPR Discussion Papers 6775, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
   • CREMER, Helmuth & DE DONDER, Philippe & MALDONADO, Dario & PESTIEAU, Pierre, 2008. "Forced saving, redistribution and nonlinear social security schemes," CORE Discussion Papers 2008020, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE). [Downloadable!]
4. Helmuth Cremer, Pierre Pestieau, 2003. "Wealth Transfer Taxation: A Survey," Economics Working Paper Archive 394, Levy Economics Institute, The. [Downloadable!]
5. Helmuth Cremer & Pierre Pestieau, 2003. "Wealth transfer taxation: a survey," DELTA Working Papers 2003-20, DELTA (Ecole normale supérieure). [Downloadable!]
   Other versions:
   • Helmuth Cremer & ) & Pierre Pestieau, 2004. "Wealth Trasfer Taxation: A Survey," Public Economics 0401004, EconWPA. [Downloadable!]
   • Helmuth Cremer & Pierre Pestieau, 2003. "Wealth Transfer Taxation: A Survey," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
   • Helmuth Cremer & ) & Pierre Pestieau, 2003. "Wealth Transfer Taxation: A Survey," Public Economics 0311003, EconWPA. [Downloadable!]
6. Johann Brunner & Susanne Pech, 2008. "Optimum taxation of life annuities," Social Choice and Welfare, Springer, vol. 30(2), pages 285-303, February. [Downloadable!] (restricted)
   Other versions:
   • Johann K. Brunner & Susanne Pech, 2005. "Optimum Taxation of Life Annuities," Economics working papers 2005-06, Department of Economics, Johannes Kepler University Linz, Austria. [Downloadable!]
   • Johann K. Brunner & Susanne Pech, 2006. "Optimum Taxation of Life Annuities," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
7. Costa, Carlos Eugênio da, 2005. "Yet Another Reason to Tax Goods," Economics Working Papers (Ensaios Economicos da EPGE) 596, Graduate School of Economics, Getulio Vargas Foundation (Brazil). [Downloadable!]
   Other versions:
   • Carlos E. da Costa, 2006. "Yet Another Reason to Tax Goods," 2006 Meeting Papers 188, Society for Economic Dynamics.
   • Carlos E da Costa, 2004. "Yet Another Reason to Tax Goods," Econometric Society 2004 Latin American Meetings 52, Econometric Society.
   • Carlos E. da Costa, 2009. "Yet Another Reason to Tax Goods," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 12(2), pages 363-376, April. [Downloadable!] (restricted)
8. Vidar Christiansen & Matti Tuomala, 2008. "On taxing capital income with income shifting," International Tax and Public Finance, Springer, vol. 15(4), pages 527-545, August. [Downloadable!] (restricted)
9. Cremer, Helmuth & Pestieau, Pierre, 2004. "Intergenerational Transfer of Human Capital and Optimal Education Policy," CEPR Discussion Papers 4201, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
   Other versions:
   • Cremer, Helmuth & Pestieau, Pierre, 2004. "Intergenerational Transfer of Human Capital and Optimal Education Policy," IDEI Working Papers 318, Institut d'Économie Industrielle (IDEI), Toulouse. [Downloadable!]
   • Helmuth Cremer & Pierre Pestieau, 2006. "Intergenerational Transfer of Human Capital and Optimal Education Policy," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(4), pages 529-545, October. [Downloadable!] (restricted)
10. Christian Kleiber & Martin Sexauer & Klaus Wälde, 2006. "Bequests, Taxation and the Distribution of Wealth in a General Equilibrium Model," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
    Other versions:
    • Bossmann, Martin & Kleiber, Christian & Walde, Klaus, 2007. "Bequests, taxation and the distribution of wealth in a general equilibrium model," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1247-1271, August. [Downloadable!] (restricted)
11. Alberto Petrucci, 2007. "Optimal Taxation of Capital Income in Models with Endogenous Fertility," Development Working Papers 228, Centro Studi Luca d\'Agliano, University of Milano. [Downloadable!]