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Keyword: inheritance taxation;
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Frank A Cowell, Chang He and Dirk Van de gaer
It is well known that taxes on the transfer of wealth typically raise very little revenue. However, this does not mean that they are ineffective as tools for redistribution. In this paper we show how important such tax...Read more...
8 December 2017
Frank A Cowell and Dirk Van de gaer
Using a simple model of family decision making we examine the processes by which the wealth distribution changes over the generations, focusing in particular on the division of fortunes through inheritance and the unio...Read more...