Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations
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- Saku Aura, 2004. "Estate and Capital Gains Taxation: Efficiency and Political Economy Considerations," Public Economics 0404011, University Library of Munich, Germany.
- Saku Aura, 2004. "Estate and Capital Gains Taxation: Efficiency and Political Economy Consideration," CESifo Working Paper Series 1198, CESifo.
References listed on IDEAS
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Citations
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Cited by:
- 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.
- 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.
- 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," IZA Discussion Papers 2578, Institute of Labor Economics (IZA).
- Ivo Bischoff & Nataliya Kusa, 2015. "Policy preferences for inheritance taxation," MAGKS Papers on Economics 201531, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
- Ivo Bischoff & Nataliya Kusa, 2016. "Should wealth transfers be taxed? Citizens’ view on a fundamental question," MAGKS Papers on Economics 201636, Philipps-Universität Marburg, Faculty of Business Administration and Economics, Department of Economics (Volkswirtschaftliche Abteilung).
More about this item
Keywords
Capital Income Taxation; Optimal Taxation; Political Economy;JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2005-01-02 (Accounting & Auditing)
- NEP-PBE-2005-01-02 (Public Economics)
- NEP-POL-2005-01-02 (Positive Political Economics)
- NEP-PUB-2005-01-02 (Public Finance)
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