Taxation of intergenerational transfers and wealth

Handbook of Public Economics

Volumn 5, Issue , 2013, Pages 329-390

  Kopczuk, Wojciech ^a  

^a Och Spine at New York Presbyterian Hospitals   (United States)

Author keywords

Bequest motives; Estate taxation; Intergenerational transfers; Normative analysis; Optimal capital taxation; Targeting principle; Tax avoidance; Tax minimization; Taxation of wealth; Transfer taxation; Wealth accumulation

Indexed keywords

EID: 84879517214     PISSN: 15734420     EISSN: None     Source Type: Book Series    
DOI: 10.1016/B978-0-444-53759-1.00006-6     Document Type: Chapter

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