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A THEORY OF OPTIMAL INHERITANCE TAXATION

Econometrica, 2013-09, Vol.81 (5), p.1851-1886 [Peer Reviewed Journal]

Copyright ©2013 The Econometric Society ;2013 The Econometric Society ;Copyright Blackwell Publishing Ltd. Sep 2013 ;Distributed under a Creative Commons Attribution 4.0 International License ;ISSN: 0012-9682 ;EISSN: 1468-0262 ;DOI: 10.3982/ECTA10712 ;CODEN: ECMTA7

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