Age-related taxation of bequests in the presence of a dependency risk
Year of publication: |
2022
|
---|---|
Authors: | Leroux, Marie-Louise ; Pestieau, Pierre |
Published in: |
Journal of public economic theory. - Oxford : Wiley-Blackwell, ISSN 1467-9779, ZDB-ID 1478348-4. - Vol. 24.2022, 1, p. 92-119
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Subject: | Erbschaftsteuer | Inheritance tax | Optimale Besteuerung | Optimal taxation | Altersgruppe | Age group | Lohn | Wages | Sterblichkeit | Mortality | Rawls-Gerechtigkeitstheorie | Rawls's theory of justice | Theorie | Theory |
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