A Framework for Assessing Estate and Gift Taxation
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Citations
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Cited by:
- Tomer Blumkin & Efraim Sadka, 2001. "Estate Taxation," CESifo Working Paper Series 558, CESifo.
- Helmuth Cremer & ) & Pierre Pestieau, 2003.
"Wealth Transfer Taxation: A Survey,"
Public Economics
0311003, University Library of Munich, Germany.
- Helmuth Cremer & Pierre Pestieau, 2003. "Wealth Transfer Taxation: A Survey," Economics Working Paper Archive wp_394, Levy Economics Institute.
- Helmuth Cremer & ) & Pierre Pestieau, 2004. "Wealth Trasfer Taxation: A Survey," Public Economics 0401004, University Library of Munich, Germany.
- Helmuth Cremer & Pierre Pestieau, 2003. "Wealth transfer taxation: a survey," DELTA Working Papers 2003-20, DELTA (Ecole normale supérieure).
- Helmuth Cremer & Pierre Pestieau, 2003. "Wealth Transfer Taxation: A Survey," CESifo Working Paper Series 1061, CESifo.
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"Optimum taxation of inheritances,"
Economics working papers
2008-06, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritance," NRN working papers 2008-02, The Austrian Center for Labor Economics and the Analysis of the Welfare State, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2008. "Optimum Taxation of Inheritances," CESifo Working Paper Series 2319, CESifo.
- Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
- Helmuth Cremer & Pierre Pestieau, 2011.
"The Tax Treatment of Intergenerational Wealth Transfers ,"
CESifo Economic Studies, CESifo Group, vol. 57(2), pages 365-401, June.
- CREMER, Helmuth & PESTIEAU, Pierre, 2004. "The tax treatment of intergenerational wealth transfers," LIDAM Discussion Papers CORE 2004062, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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Economics working papers
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- Gale, William & Slemrod, Joel, 2001. "Death Watch for the Estate Tax?," MPRA Paper 56440, University Library of Munich, Germany.
- Cassone, Alberto & Marchese, Carla, 2001. "Should the death tax die? And should it leave an inheritance?," POLIS Working Papers 22, Institute of Public Policy and Public Choice - POLIS.
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- Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008. "Ertragsabhängige und ertragsunabhängige Steuern [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte 10, University of Cologne, FiFo Institute for Public Economics.
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More about this item
JEL classification:
- H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
NEP fields
This paper has been announced in the following NEP Reports:- NEP-PUB-2000-07-03 (Public Finance)
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