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

Johann Brunner; Susanne Pech

doi:10.1515/1935-1682.3070

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

Institute of Economics

Research output: Contribution to journal › Article › peer-review

Original language	English
Article number	8
Number of pages	20
Journal	The B.E. Journal of Economic Analysis and Policy
Volume	12
Issue number	1
DOIs	https://doi.org/10.1515/1935-1682.3070
Publication status	Published - 2012

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 10 Reduced Inequalities
SDG 17 Partnerships for the Goals

Fields of science

502010 Public finance

JKU Focus areas

Social Systems, Markets and Welfare States

Access to Document

10.1515/1935-1682.3070

Cite this

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title = "Optimal taxation of wealth transfers when bequests are motivated by joy of giving",

author = "Johann Brunner and Susanne Pech",

year = "2012",

doi = "10.1515/1935-1682.3070",

language = "English",

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journal = "The B.E. Journal of Economic Analysis and Policy",

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number = "1",

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T1 - Optimal taxation of wealth transfers when bequests are motivated by joy of giving

AU - Brunner, Johann

AU - Pech, Susanne

PY - 2012

Y1 - 2012

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U2 - 10.1515/1935-1682.3070

DO - 10.1515/1935-1682.3070

M3 - Article

SN - 1935-1682

VL - 12

JO - The B.E. Journal of Economic Analysis and Policy

JF - The B.E. Journal of Economic Analysis and Policy

IS - 1

M1 - 8

ER -

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

UN SDGs

Fields of science

JKU Focus areas

Access to Document

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Cite this