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Optimum taxation of bequests in a model with initial wealth

1st Person: Brunner, Johann K.
Additional Persons: Pech, Susanne
Type of Publication: Paper
Language: English
Published: Center for Economic Studies and Ifo Institute (CESifo) 2010
Keywords: Erbschaftsteuer
Optimale Besteuerung
Erbe
Altruismus
Theorie
Online: https://www.econstor.eu/bitstream/10419/38886/1/621242667.pdf

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