Incentive Effects of Inheritances and Optimal Estate Taxation

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∗Mariacristina De Nardi: UCL, Federal Reserve Bank of Chicago, IFS, and NBER, [email protected]. Fang Yang: Louisiana State University, [email protected]. De Nardi acknowledges support from the ERC, Grant 614328 “Savings and Risks,” and from the ESRC through the Centre for Macroeconomics. We thank Francesco Caselli, Helen Koshy, Ananth Seshadri, Gianluca Violante, Sevin Yeltekin, and several partic...

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ژورنال

عنوان ژورنال: American Economic Review

سال: 2013

ISSN: 0002-8282

DOI: 10.1257/aer.103.3.472