A Theory of Optimal Inheritance Taxation
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References listed on IDEAS
- Kaplow, Louis, 2006.
"On the undesirability of commodity taxation even when income taxation is not optimal,"
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Elsevier, vol. 90(6-7), pages 1235-1250, August.
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More about this item
KeywordsInheritance; Optimal taxation; Wealth;
- H10 - Public Economics - - Structure and Scope of Government - - - General
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2012-12-22 (Accounting & Auditing)
- NEP-ALL-2012-12-22 (All new papers)
- NEP-DGE-2012-12-22 (Dynamic General Equilibrium)
- NEP-PBE-2012-12-22 (Public Economics)
- NEP-PUB-2012-12-22 (Public Finance)
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