Wealth transfer taxation: a survey of the theoretical literature

Helmuth Cremer and Pierre Pestieau

No 1874, LIDAM Reprints CORE from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)

Date: 2006-01-01
Note: In : S.-C. Kolm and J. Mercier Ythier (eds.), Handbook of the Economics of Giving, Altruism and Reciprocity, volume 2. Amsterdam, Elsevier, 1107-1134, 2006
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