Taxation as insurance and the case of rate differentiation according to consanguinity under inheritance taxation
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- Cremer, Helmuth & Gahvari, Firouz, 1995. "Uncertainty and optimal taxation: In defense of commodity taxes," Journal of Public Economics, Elsevier, vol. 56(2), pages 291-310, February.
- Brunner Johann K., 2014.
"Die Erbschaftsteuer – Bestandteil eines optimalen Steuersystems?,"
Perspektiven der Wirtschaftspolitik,
De Gruyter, vol. 15(3), pages 199-218, October.
- Johann K. Brunner, 2014. "Die Erbschaftsteuer- Bestandteil eines optimalen Steuersystems?," Economics working papers 2014-07, Department of Economics, Johannes Kepler University Linz, Austria.
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