Taxing more (large) family bequests: why, when, where?
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- Paola Profeta & Simona Scabrosetti & Stanley Winer, 2014.
"Wealth transfer taxation: an empirical investigation,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 21(4), pages 720-767, August.
- Paola Profeta & Simona Scabrosetti & Stanley L. Winer, 2014. "Wealth Transfer Taxation: An Empirical Investigation," Working papers 1, Società Italiana di Economia Pubblica.
- Ivo Bischoff & Nataliya Kusa, 2017. "Citizens‘ preferences for a tax exemption for caregivers in inheritance taxation – an empirical analysis using German survey data," MAGKS Papers on Economics 201704, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
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KeywordsOptimal taxation; Wealth; Inheritance;
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ALL-2013-06-30 (All new papers)
- NEP-DEM-2013-06-30 (Demographic Economics)
- NEP-PUB-2013-06-30 (Public Finance)
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