The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective
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- Graziella Bertocchi, 2011. "The Vanishing Bequest Tax: The Comparative Evolution Of Bequest Taxation In Historical Perspective," Economics and Politics, Wiley Blackwell, vol. 23(1), pages 107-131, March.
- Graziella Bertocchi, 2007. "The vanishing bequest tax. The Comparative Evolution of Bequest Taxation in Historical Perspective," Center for Economic Research (RECent) 005, University of Modena and Reggio E., Dept. of Economics "Marco Biagi".
- Bertocchi, Graziella, 2007. "The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective," CEPR Discussion Papers 6115, C.E.P.R. Discussion Papers.
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Citations
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Cited by:- Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
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More about this item
Keywords
structural reallocation; inequality; redistribution; voting; bequest tax;JEL classification:
- H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
- P16 - Economic Systems - - Capitalist Systems - - - Political Economy of Capitalism
- N40 - Economic History - - Government, War, Law, International Relations, and Regulation - - - General, International, or Comparative
- O40 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - General
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ALL-2007-02-17 (All new papers)
- NEP-HIS-2007-02-17 (Business, Economic & Financial History)
- NEP-PBE-2007-02-17 (Public Economics)
- NEP-PUB-2007-02-17 (Public Finance)
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