Pareto-improving bequest taxation
نویسندگان
چکیده
منابع مشابه
The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective
The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective Several countries have recently abolished or significantly reduced their taxes on bequests. Bequest taxes, on the other hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth century. We propose an explanation for these facts which i...
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ژورنال
عنوان ژورنال: International Tax and Public Finance
سال: 2008
ISSN: 0927-5940,1573-6970
DOI: 10.1007/s10797-008-9080-1