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The Crucial Role of Social Welfare Criteria for Optimal Inheritance Taxation · Study

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PreprintThe Crucial Role of Social Welfare Criteria for Optimal Inheritance Taxation

Esteban García‐Miralles2017

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Preprintgreen2017

The Crucial Role of Social Welfare Criteria for Optimal Inheritance Taxation

Esteban García‐Miralles

63 citations·0/0 files stored·SSRN Electronic Journal

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Economic and Fiscal Studies Income, Poverty, and Inequality Corporate Taxation and Avoidance

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References

1976The design of tax structure: Direct versus indirect taxation 1986Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives 1985Redistributive taxation in a simple perfect foresight model 2015Generalized Social Marginal Welfare Weights for Optimal Tax Theory 2013A Theory of Optimal Inheritance Taxation 2005To Leave or Not To Leave: The Distribution of Bequest Motives 2007To Leave or Not to Leave: The Distribution of Bequest Motives 2010Progressive Estate Taxation*

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Details

Year2017

Typepreprint

Published2017-01-01

VenueSSRN Electronic Journal

ISSN-L1556-5068

Languageen

Citations63

Files0 public / 0

ShelfEconomic and Fiscal Studies

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doi10.2139/ssrn.2921111

openalex_workW3122856105

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