메뉴 건너뛰기




Volumn 79, Issue 1, 2001, Pages 35-53

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

Author keywords

Equal sharing rules; Inequality; Taxation of bequests

Indexed keywords


EID: 0035216438     PISSN: 00472727     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0047-2727(00)00094-3     Document Type: Article
Times cited : (21)

References (11)
  • 1
    • 0002112543 scopus 로고    scopus 로고
    • Bequests and inheritance: Empirical issues and French-US comparison
    • G. Erreygers, & T. Vandevelde. Berlin: Springer Verlag
    • Arrondel L., Masson A., Pestieau P. Bequests and inheritance: empirical issues and French-US comparison. Erreygers G., Vandevelde T. Is Inheritance Justified. 1997;Springer Verlag, Berlin.
    • (1997) Is Inheritance Justified
    • Arrondel, L.1    Masson, A.2    Pestieau, P.3
  • 2
    • 0000796597 scopus 로고
    • A theory of social interaction
    • Becker G. A theory of social interaction. Journal of Political Economy. 82:1974;1063-1093.
    • (1974) Journal of Political Economy , vol.82 , pp. 1063-1093
    • Becker, G.1
  • 4
    • 0007130157 scopus 로고
    • Chicago: University of Chicago Press
    • Brenner R. Betting on Ideas. 1985;University of Chicago Press, Chicago.
    • (1985) Betting on Ideas
    • Brenner, R.1
  • 6
    • 0007024433 scopus 로고    scopus 로고
    • Direct versus indirect taxation: the design of the tax structure revisited.
    • forthcoming.
    • Cremer, H., Pestieau, P., Roezel, J.C., 2000. Direct versus indirect taxation: the design of the tax structure revisited. International Economic Review, forthcoming.
    • (2000) International Economic Review
    • Cremer, H.1    Pestieau, P.2    Roezel, J.C.3
  • 7
    • 0001085420 scopus 로고
    • A theory of social values and a rule utilitarian theory of morality
    • Harsanyi J. A theory of social values and a rule utilitarian theory of morality. Social Choice and Welfare. 12:1995;319-334.
    • (1995) Social Choice and Welfare , vol.12 , pp. 319-334
    • Harsanyi, J.1
  • 8
    • 0002810810 scopus 로고
    • Unequal estate division: Is it altruism, reverse bequests or simple noise
    • D. Kessler, & A. Masson. Oxford: Clarendon Press
    • Menchick P.L. Unequal estate division: is it altruism, reverse bequests or simple noise. Kessler D., Masson A. Modelling the Accumulation and Distribution of Wealth. 1988;105-116 Clarendon Press, Oxford.
    • (1988) Modelling the Accumulation and Distribution of Wealth , pp. 105-116
    • Menchick, P.L.1
  • 9
    • 0000351585 scopus 로고
    • Self-selection and Pareto efficient taxation
    • Stiglitz J.E. Self-selection and Pareto efficient taxation. Journal of Public Economics. 17:1982;213-240.
    • (1982) Journal of Public Economics , vol.17 , pp. 213-240
    • Stiglitz, J.E.1
  • 10
    • 33749306267 scopus 로고
    • Pareto efficient and optimal taxation and the new welfare economics
    • A. Auerbach, Feldstein M. Amsterdam: North-Holland
    • Stiglitz J.E. Pareto efficient and optimal taxation and the new welfare economics. Auerbach A., Feldstein M. Handbook of Public Economics. Vol. 2:1987;991-1042 North-Holland, Amsterdam.
    • (1987) Handbook of Public Economics , vol.2 , pp. 991-1042
    • Stiglitz, J.E.1
  • 11
    • 0000403457 scopus 로고
    • The family, inheritance and the intergenerational transmission of inequality
    • Tomes N. The family, inheritance and the intergenerational transmission of inequality. Journal of Political Economy. 89:1981;928-958.
    • (1981) Journal of Political Economy , vol.89 , pp. 928-958
    • Tomes, N.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.