Incentive Effects of Inheritances and Optimal Estate Taxation

• 成果类型: Article
• 署名作者: Kopczuk, Wojciech
• 署名单位: Columbia University
• 刊物名称: AMERICAN ECONOMIC REVIEW
• ISSN/ISSBN: 0002-8282
• DOI: 10.1257/aer.103.3.472
• 发表日期: 2013
• 页码: 472-477
• 关键词: Commodity taxation; income taxation