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Non-linear taxation of bequests, equal sharing rules and the tradeoff between intra- and inter-family inequalities

Bibliographic reference Cremer, Helmuth ; Pestieau, Pierre. Non-linear taxation of bequests, equal sharing rules and the tradeoff between intra- and inter-family inequalities. In: Journal of Public Economics, Vol. 79, no.1, p. 35–53 (January 2001)
Permanent URL http://hdl.handle.net/2078.1/137161