-
1
-
-
0039271351
-
Reassessing the role for wealth transfer taxes
-
Aaron, H. J. and A. H. Munnell, 1992, Reassessing the role for wealth transfer taxes. National Tax Journal 45, 119-143.
-
(1992)
National Tax Journal
, vol.45
, pp. 119-143
-
-
Aaron, H.J.1
Munnell, A.H.2
-
2
-
-
0011080101
-
Why did the west extend the franchise? Democracy, inequality and growth in historical perspective
-
Acemoglu, D. and J. Robinson, 2000, Why did the west extend the franchise? Democracy, inequality and growth in historical perspective. Quarterly Journal of Economics 115, 1167-1199.
-
(2000)
Quarterly Journal of Economics
, vol.115
, pp. 1167-1199
-
-
Acemoglu, D.1
Robinson, J.2
-
3
-
-
70449381751
-
Globalization and developing countries
-
a shrinking tax base?.
-
Aizenman, J. and Y. Jinjarak, 2009, Globalization and developing countries: a shrinking tax base? Journal of Development Studies 45, 653-671.
-
(2009)
Journal of Development Studies
, vol.45
, pp. 653-671
-
-
Aizenman, J.1
Jinjarak, Y.2
-
5
-
-
0040481340
-
Why doesn't the United States have a European-style welfare state?
-
Alesina, A., E. Glaeser, and B. Sacerdote, 2001, Why doesn't the United States have a European-style welfare state? Brookings Papers on Economic Activity 2, 187-278.
-
(2001)
Brookings Papers on Economic Activity
, vol.2
, pp. 187-278
-
-
Alesina, A.1
Glaeser, E.2
Sacerdote, B.3
-
6
-
-
33644753797
-
Culture differences and tax morale in the United States and in Europe
-
Alm, J. and B. Torgler, 2007, Culture differences and tax morale in the United States and in Europe. Journal of Economic Psychology 27, 224-246.
-
(2007)
Journal of Economic Psychology
, vol.27
, pp. 224-246
-
-
Alm, J.1
Torgler, B.2
-
7
-
-
84925924102
-
Welfare implications of the taxation of savings
-
Atkinson, A. and A. Sandmo, 1980, Welfare implications of the taxation of savings. Economic Journal 90, 529-549.
-
(1980)
Economic Journal
, vol.90
, pp. 529-549
-
-
Atkinson, A.1
Sandmo, A.2
-
8
-
-
84981625650
-
Trends in the shares of top wealth-holders in Britain, 1922-1981
-
Atkinson, A., J. Gordon, and A. Harrison, 1989, Trends in the shares of top wealth-holders in Britain, 1922-1981. Oxford Bulletin of Economics and Statistics 51, 316-332.
-
(1989)
Oxford Bulletin of Economics and Statistics
, vol.51
, pp. 316-332
-
-
Atkinson, A.1
Gordon, J.2
Harrison, A.3
-
9
-
-
34547896996
-
Why have corporate tax revenues declined? Another look
-
Auerbach, A. J., 2007, Why have corporate tax revenues declined? Another look. CESifo Economic Studies 53, 153-171.
-
(2007)
CESifo Economic Studies
, vol.53
, pp. 153-171
-
-
Auerbach, A.J.1
-
10
-
-
79951828678
-
-
Estate and capital gains taxation: efficiency and political economy considerations. CESifo Working Paper No. 1198.
-
Aura, S., 2004, Estate and capital gains taxation: efficiency and political economy considerations. CESifo Working Paper No. 1198.
-
(2004)
-
-
Aura, S.1
-
11
-
-
0003521697
-
Cross-National Time Series, 1815-1999
-
Center for Comparative Political Research, State University of New York, Binghamton).
-
Banks, A., 2001, Cross-National Time Series, 1815-1999 (Center for Comparative Political Research, State University of New York, Binghamton).
-
(2001)
-
-
Banks, A.1
-
12
-
-
0001837428
-
Unequal societies
-
income distribution and the social contract..
-
Benabou, R., 2000, Unequal societies: income distribution and the social contract. American Economic Review 90, 96-129.
-
(2000)
American Economic Review
, vol.90
, pp. 96-129
-
-
Benabou, R.1
-
13
-
-
0003819419
-
Kings or People: Power and the Mandate to Rule
-
University of California Press, Berkeley).
-
Bendix, R., 1978, Kings or People: Power and the Mandate to Rule (University of California Press, Berkeley).
-
(1978)
-
-
Bendix, R.1
-
14
-
-
79951829950
-
-
The distribution of wealth and redistributive policies. Mimeo.
-
Benhabib, J. and A. Bisin, 2006, The distribution of wealth and redistributive policies. Mimeo.
-
(2006)
-
-
Benhabib, J.1
Bisin, A.2
-
15
-
-
33645309597
-
The law of primogeniture and the transition from landed aristocracy to industrial democracy
-
Bertocchi, G., 2006, The law of primogeniture and the transition from landed aristocracy to industrial democracy. Journal of Economic Growth 11, 41-68.
-
(2006)
Journal of Economic Growth
, vol.11
, pp. 41-68
-
-
Bertocchi, G.1
-
17
-
-
1442286985
-
The evolution of modern educational systems
-
technical vs. general education, distributional conflict, and growth..
-
Bertocchi, G. and M. Spagat, 2004, The evolution of modern educational systems: technical vs. general education, distributional conflict, and growth. Journal of Development Economics 73, 559-582.
-
(2004)
Journal of Development Economics
, vol.73
, pp. 559-582
-
-
Bertocchi, G.1
Spagat, M.2
-
18
-
-
0142023942
-
Estate taxation with intended and accidental bequests
-
Blumkin, T. and E. Sadka, 2003, Estate taxation with intended and accidental bequests. Journal of Public Economics 88, 1-21.
-
(2003)
Journal of Public Economics
, vol.88
, pp. 1-21
-
-
Blumkin, T.1
Sadka, E.2
-
19
-
-
34249717889
-
Bequests, taxation and the distribution of wealth in a general equilibrium model
-
Bossmann, M., C. Kleiber, and K. Wälde, 2007, Bequests, taxation and the distribution of wealth in a general equilibrium model. Journal of Public Economics 91, 1247-1271.
-
(2007)
Journal of Public Economics
, vol.91
, pp. 1247-1271
-
-
Bossmann, M.1
Kleiber, C.2
Wälde, K.3
-
21
-
-
79951814953
-
-
The farm, the city, and the emergence of social security. NBER Working Paper No. 12854.
-
Caucutt, E. M., T. F. Cooley, and N. Guner, 2007, The farm, the city, and the emergence of social security. NBER Working Paper No. 12854.
-
(2007)
-
-
Caucutt, E.M.1
Cooley, T.F.2
Guner, N.3
-
22
-
-
50149107809
-
Hobbes to Rousseau
-
inequality, institutions, and development..
-
Cervellati, M., P. Fortunato, and U. Sunde, 2008, Hobbes to Rousseau: inequality, institutions, and development. Economic Journal 118, 1354-1384.
-
(2008)
Economic Journal
, vol.118
, pp. 1354-1384
-
-
Cervellati, M.1
Fortunato, P.2
Sunde, U.3
-
23
-
-
0001383551
-
Optimal taxation of capital in general equilibrium with infinite lives
-
Chamley, C. P., 1986, Optimal taxation of capital in general equilibrium with infinite lives. Econometrica 54, 607-622.
-
(1986)
Econometrica
, vol.54
, pp. 607-622
-
-
Chamley, C.P.1
-
24
-
-
0003638146
-
A Voluntary Tax? New Perspectives on Sophisticated Tax Avoidance
-
Brookings Institution, Washington, DC).
-
Cooper, G., 1979, A Voluntary Tax? New Perspectives on Sophisticated Tax Avoidance (Brookings Institution, Washington, DC).
-
(1979)
-
-
Cooper, G.1
-
25
-
-
67649566258
-
Handbook on the Economics of Giving, Reciprocity and Altruism
-
a survey of the theoretical literature, in: L. A. Gerard-Varet, S. C. Kolm, and J. Mercier Ythier, eds., (North-Holland, Amsterdam).
-
Cremer, H. and P. Pestieau, 2006, Wealth transfer taxation: a survey of the theoretical literature, in: L. A. Gerard-Varet, S. C. Kolm, and J. Mercier Ythier, eds., Handbook on the Economics of Giving, Reciprocity and Altruism (North-Holland, Amsterdam) pp. 1108-1134.
-
(2006)
Wealth transfer taxation
, pp. 1108-1134
-
-
Cremer, H.1
Pestieau, P.2
-
26
-
-
0141643406
-
Capital income taxation when inherited wealth is not observable
-
Cremer, H., P. Pestieau, and J. Rochet, 2003, Capital income taxation when inherited wealth is not observable. Journal of Public Economics 87, 2475-2490.
-
(2003)
Journal of Public Economics
, vol.87
, pp. 2475-2490
-
-
Cremer, H.1
Pestieau, P.2
Rochet, J.3
-
27
-
-
0000270437
-
Seigniorage and political instability
-
Cukierman, A., S. Edwards, and G. Tabellini, 1992, Seigniorage and political instability. American Economic Review 82, 537-555.
-
(1992)
American Economic Review
, vol.82
, pp. 537-555
-
-
Cukierman, A.1
Edwards, S.2
Tabellini, G.3
-
28
-
-
14944342392
-
-
Endogenous distribution, politics, and the growth-equity tradeoff. Contributions to Macroeconomics.
-
Das, S. and C. Ghate, 2004, Endogenous distribution, politics, and the growth-equity tradeoff. Contributions to Macroeconomics 4, 1-30.
-
(2004)
, vol.4
, pp. 1-30
-
-
Das, S.1
Ghate, C.2
-
29
-
-
79951826128
-
-
The world distribution of household wealth. Mimeo.
-
Davies, J. B., S. Sandstrom, A. Shorrocks, and E. N. Wolff, 2006, The world distribution of household wealth. Mimeo.
-
(2006)
-
-
Davies, J.B.1
Sandstrom, S.2
Shorrocks, A.3
Wolff, E.N.4
-
30
-
-
3843141811
-
Wealth inequality and intergenerational links
-
De Nardi, M., 2004, Wealth inequality and intergenerational links. Review of Economic Studies 71, 743-768.
-
(2004)
Review of Economic Studies
, vol.71
, pp. 743-768
-
-
De Nardi, M.1
-
31
-
-
0000338725
-
Dimensions of inequality
-
facts on the U.S. distributions of earnings, income and wealth..
-
Diaz-Gimenez, J., V. Quadrini, and J.-V. Rios-Rull, 1997, Dimensions of inequality: facts on the U.S. distributions of earnings, income and wealth. Federal Reserve Bank of Minneapolis Quarterly Review 21, 3-21.
-
(1997)
Federal Reserve Bank of Minneapolis Quarterly Review
, vol.21
, pp. 3-21
-
-
Diaz-Gimenez, J.1
Quadrini, V.2
Rios-Rull, J.-V.3
-
32
-
-
79951829305
-
The abolition of wealth transfer taxes
-
lessons from Canada, Australia, and New Zealand..
-
Duff, D. G., 2005, The abolition of wealth transfer taxes: lessons from Canada, Australia, and New Zealand. Pittsburgh Tax Review 72, 71-120.
-
(2005)
Pittsburgh Tax Review
, vol.72
, pp. 71-120
-
-
Duff, D.G.1
-
33
-
-
0003168935
-
A dynamic specific-factors model of international trade
-
Eaton, J., 1987, A dynamic specific-factors model of international trade. Review of Economic Studies 54, 325-338.
-
(1987)
Review of Economic Studies
, vol.54
, pp. 325-338
-
-
Eaton, J.1
-
34
-
-
0001304377
-
How Latin America Fell Behind
-
a view from economic historians from the United States, in: S. Haber, ed., (Stanford University Press, Stanford).
-
Engerman, S. L. and K. L. Sokoloff, 1997, Factor endowments, institutions and differential paths of growth among new world economies: a view from economic historians from the United States, in: S. Haber, ed., How Latin America Fell Behind (Stanford University Press, Stanford) pp. 260-304.
-
(1997)
Factor endowments, institutions and differential paths of growth among new world economies
, pp. 260-304
-
-
Engerman, S.L.1
Sokoloff, K.L.2
-
36
-
-
0003546848
-
State, Economy, and Society in Western Europe 1815-1975: A Data Handbook
-
The Growth of Mass Democracies and Welfare States, St. James Press, Chicago.
-
Flora, P., 1983, State, Economy, and Society in Western Europe 1815-1975: A Data Handbook, Vol. I (The Growth of Mass Democracies and Welfare States, St. James Press, Chicago).
-
(1983)
, vol.1
-
-
Flora, P.1
-
37
-
-
79951827401
-
Poverty, Inequality and Policy in Latin America
-
exploring the causes and consequences of land distribution, in: S. Klasen and F. Nowak-Lehman, eds., (MIT Press, Cambridge).
-
Frankema, E., 2009, The colonial origins of inequality: exploring the causes and consequences of land distribution, in: S. Klasen and F. Nowak-Lehman, eds., Poverty, Inequality and Policy in Latin America (MIT Press, Cambridge) pp. 19-46.
-
(2009)
The colonial origins of inequality
, pp. 19-46
-
-
Frankema, E.1
-
38
-
-
0040478335
-
Rethinking Estate and Gift Taxation
-
overview, in: W. G. Gale, J. R. Hines Jr., and J. Slemrod, eds., (Brookings Institution, Washington, DC).
-
Gale, W. G. and J. Slemrod, 2001, Rethinking the estate and gift tax: overview, in: W. G. Gale, J. R. Hines Jr., and J. Slemrod, eds., Rethinking Estate and Gift Taxation (Brookings Institution, Washington, DC) pp. 1-65.
-
(2001)
Rethinking the estate and gift tax
, pp. 1-65
-
-
Gale, W.G.1
Slemrod, J.2
-
39
-
-
84960609976
-
Income distribution and macroeconomics
-
Galor, O. and J. Zeira, 1993, Income distribution and macroeconomics. Review of Economic Studies 60, 35-52.
-
(1993)
Review of Economic Studies
, vol.60
, pp. 35-52
-
-
Galor, O.1
Zeira, J.2
-
40
-
-
58149279114
-
Inequality in land ownership, the emergence of human capital promoting institutions and the great divergence
-
Galor, O., O. Moav, and D. Vollrath, 2009, Inequality in land ownership, the emergence of human capital promoting institutions and the great divergence. Review of Economic Studies 76, 143-179.
-
(2009)
Review of Economic Studies
, vol.76
, pp. 143-179
-
-
Galor, O.1
Moav, O.2
Vollrath, D.3
-
41
-
-
0041919099
-
The role of agriculture in development
-
Gollin, D., S. Parente, and R. Rogerson, 2002, The role of agriculture in development. American Economic Review 92, 160-164.
-
(2002)
American Economic Review
, vol.92
, pp. 160-164
-
-
Gollin, D.1
Parente, S.2
Rogerson, R.3
-
42
-
-
0003442782
-
Family and Inheritance: Rural Society in Western Europe 1200-1800
-
Goody, J., J. Thirsk, and E. P. Thompson, eds., (Cambridge University Press, Cambridge, UK).
-
Goody, J., J. Thirsk, and E. P. Thompson, eds., 1976, Family and Inheritance: Rural Society in Western Europe 1200-1800 (Cambridge University Press, Cambridge, UK).
-
(1976)
-
-
-
43
-
-
0038893583
-
Inheritance and the distribution of personal wealth in Britain
-
Harbury, C. D., 1973, Inheritance and the distribution of personal wealth in Britain. Economic Journal 83, 810-833.
-
(1973)
Economic Journal
, vol.83
, pp. 810-833
-
-
Harbury, C.D.1
-
44
-
-
2942718957
-
The survival of the welfare state
-
Hassler, J., J. V. Rodriguez Mora, K. Storesletten, and F. Zilibotti, 2003, The survival of the welfare state. American Economic Review 93, 87-112.
-
(2003)
American Economic Review
, vol.93
, pp. 87-112
-
-
Hassler, J.1
Rodriguez Mora, J.V.2
Storesletten, K.3
Zilibotti, F.4
-
46
-
-
79951841742
-
-
The federal estate and gift tax: description, profile of taxpayers, and economic consequences. Office of Tax Analysis Paper No. 80.
-
Joulfaian, D., 1998, The federal estate and gift tax: description, profile of taxpayers, and economic consequences. Office of Tax Analysis Paper No. 80.
-
(1998)
-
-
Joulfaian, D.1
-
47
-
-
0012726306
-
The industrial revolution, political transition, and the subsequent decline in inequality in 19th century Britain
-
Justman, M. and M. Gradstein, 1999, The industrial revolution, political transition, and the subsequent decline in inequality in 19th century Britain. Explorations in Economic History 36, 109-127.
-
(1999)
Explorations in Economic History
, vol.36
, pp. 109-127
-
-
Justman, M.1
Gradstein, M.2
-
48
-
-
0942267287
-
The trick is to live
-
is the estate tax social security for the rich?.
-
Kopczuk, W., 2003, The trick is to live: is the estate tax social security for the rich? Journal of Political Economy 111, 1318-1341.
-
(2003)
Journal of Political Economy
, vol.111
, pp. 1318-1341
-
-
Kopczuk, W.1
-
49
-
-
3142741680
-
Top wealth share in the United States, 1916-2000
-
evidence from estate tax returns..
-
Kopczuk, W. and E. Saez, 2004, Top wealth share in the United States, 1916-2000: evidence from estate tax returns. National Tax Journal 57, 445-488.
-
(2004)
National Tax Journal
, vol.57
, pp. 445-488
-
-
Kopczuk, W.1
Saez, E.2
-
50
-
-
0000100854
-
The role of intergenerational transfers in aggregate capital accumulation
-
Kotlikoff, L. J. and L. H. Summers, 1981, The role of intergenerational transfers in aggregate capital accumulation. Journal of Political Economy 89, 706-732.
-
(1981)
Journal of Political Economy
, vol.89
, pp. 706-732
-
-
Kotlikoff, L.J.1
Summers, L.H.2
-
51
-
-
0000659469
-
On the size of government
-
political economy in the neoclassical growth model..
-
Krusell, P. and J.-V. Rios-Rull, 1999, On the size of government: political economy in the neoclassical growth model. American Economic Review 89, 1156-1181.
-
(1999)
American Economic Review
, vol.89
, pp. 1156-1181
-
-
Krusell, P.1
Rios-Rull, J.-V.2
-
52
-
-
0034800080
-
Secular changes in wealth inequality and inheritance
-
Laitner, J., 2001, Secular changes in wealth inequality and inheritance. Economic Journal 111, 691-721.
-
(2001)
Economic Journal
, vol.111
, pp. 691-721
-
-
Laitner, J.1
-
53
-
-
0010712836
-
The rise in social spending 1880-1930
-
Lindert, P., 1994, The rise in social spending 1880-1930. Explorations in Economic History 31, 1-37.
-
(1994)
Explorations in Economic History
, vol.31
, pp. 1-37
-
-
Lindert, P.1
-
54
-
-
2542628173
-
Why did the elites extend the suffrage? Democracy and the scope of government, with an application to Britain's "age of reform."
-
Lizzeri, A. and N. Persico, 2004, Why did the elites extend the suffrage? Democracy and the scope of government, with an application to Britain's "age of reform." Quarterly Journal of Economics 119, 707-765.
-
(2004)
Quarterly Journal of Economics
, vol.119
, pp. 707-765
-
-
Lizzeri, A.1
Persico, N.2
-
55
-
-
25144488102
-
Partisan competition, growth and the franchise
-
Llavador, H. and R. J. Oxoby, 2005, Partisan competition, growth and the franchise. Quarterly Journal of Economics 120, 1155-1189.
-
(2005)
Quarterly Journal of Economics
, vol.120
, pp. 1155-1189
-
-
Llavador, H.1
Oxoby, R.J.2
-
57
-
-
34047263326
-
Fiscal policy in an overlapping generations model with bequest-as-consumption
-
Michel, P. and P. Pestieau, 2004, Fiscal policy in an overlapping generations model with bequest-as-consumption. Journal of Public Economic Theory 6, 397-407.
-
(2004)
Journal of Public Economic Theory
, vol.6
, pp. 397-407
-
-
Michel, P.1
Pestieau, P.2
-
58
-
-
0003542293
-
Structure and Change in Economic History
-
Norton, New York).
-
North, D. C., 1981, Structure and Change in Economic History (Norton, New York).
-
(1981)
-
-
North, D.C.1
-
59
-
-
84957767840
-
Growing Unequal? Income Distribution and Poverty in OECD Countries
-
OECD, (OECD, Paris).
-
OECD, 2008, Growing Unequal? Income Distribution and Poverty in OECD Countries (OECD, Paris).
-
(2008)
-
-
-
61
-
-
34547682933
-
How progressive is the US federal tax system? A historical and international perspective
-
Piketty, T. and E. Saez, 2007, How progressive is the US federal tax system? A historical and international perspective. Journal of Economic Perspectives 21, 3-24.
-
(2007)
Journal of Economic Perspectives
, vol.21
, pp. 3-24
-
-
Piketty, T.1
Saez, E.2
-
62
-
-
33645731986
-
Wealth concentration in a developing economy
-
Paris and France, 1807-1994..
-
Piketty, T., G. Postel-Vinay, and J.-L. Rosenthal, 2006, Wealth concentration in a developing economy: Paris and France, 1807-1994. American Economic Review 96, 236-256.
-
(2006)
American Economic Review
, vol.96
, pp. 236-256
-
-
Piketty, T.1
Postel-Vinay, G.2
Rosenthal, J.-L.3
-
63
-
-
0027834939
-
Education, democracy and growth
-
Saint Paul, G. and T. Verdier, 1993, Education, democracy and growth. Journal of Development Economics 42, 399-407.
-
(1993)
Journal of Development Economics
, vol.42
, pp. 399-407
-
-
Saint Paul, G.1
Verdier, T.2
-
64
-
-
79951837872
-
Growth, Institutions and Crises: Latin America from a Historic Perspective
-
evidence from the economic history of the Americas, in: S. Edwards, ed., (University of Chicago Press, Chicago).
-
Sokoloff, K. L. and E. M. Zolt, 2005, Inequality and the evolution of institutions of taxation: evidence from the economic history of the Americas, in: S. Edwards, ed., Growth, Institutions and Crises: Latin America from a Historic Perspective (University of Chicago Press, Chicago) pp. 83-138.
-
(2005)
Inequality and the evolution of institutions of taxation
, pp. 83-138
-
-
Sokoloff, K.L.1
Zolt, E.M.2
-
65
-
-
0038877838
-
International comparisons of wealth inequality
-
Wolff, E. N., 1996, International comparisons of wealth inequality. Review of Income and Wealth 42, 433-452.
-
(1996)
Review of Income and Wealth
, vol.42
, pp. 433-452
-
-
Wolff, E.N.1
-
66
-
-
0003491663
-
The Global Competitiveness Report 1996
-
World Economic Forum, (World Economic Forum, Geneva).
-
World Economic Forum, 1996, The Global Competitiveness Report 1996 (World Economic Forum, Geneva).
-
(1996)
-
-
|