Optimal Taxation of Bequests in a Model with Initial Wealth*

DOI10.1111/J.1467-9442.2012.01725.XzbMath1397.91430OpenAlexW2128321374MaRDI QIDQ4684801

Susanne Pech, Johann K. Brunner

Publication date: 25 September 2018

Published in: The Scandinavian Journal of Economics (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.1111/j.1467-9442.2012.01725.x

zbMATH Keywords

expenditure taxinheritance taxintergenerational wealth transfers

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

Related Items (1)

Optimal taxes on wealth and consumption in the presence of tax evasion

This page was built for publication: Optimal Taxation of Bequests in a Model with Initial Wealth*