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Wealth transfer taxation : a survey of the theoretical literature

Bibliographic reference Cremer, Helmuth ; Pestieau, Pierre. Wealth transfer taxation : a survey of the theoretical literature. In: Serge-Christophe Kolm and Jean Mercier Ythier, Handbook of the Economics of Giving, Altruism and Reciprocity - Vol. 2 : Applications, Elsevier  2006, p.1107–1134 (chap. 16)
Permanent URL http://hdl.handle.net/2078.1/147085