Optimal taxation of wealth transfers when bequests are motivated by joy of giving

Research output: Working paper and reportsWorking paper

Original languageEnglish
Publication statusPublished - Sept 2011

Publication series

NameWorking Papers of the Department of Economics at JKU Linz
No.1112

Fields of science

  • 502010 Public finance

JKU Focus areas

  • Social Systems, Markets and Welfare States

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