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Previous	OP 234/2013/3-5 Incentive effects of inheritances and optimal estate taxation	OP 234/2013/3-6 The estate tax and inter vivos transfers over time	OP 234/2013/3-7 Income and substitution effects of estate taxation	OP 234/2013/3-8 Estate taxation with altruism heterogeneity	OP 234/2013/3-9 Optimal progressive labor income taxation and education subsidies when education decisions and intergenerational transfers are endogenous	OP 234/2013/4-1 Unconventional fiscal policy at the zero bound	OP 234/2013/4-2 The dynamic effects of personal and corporate income tax changes in the United States	Next

Disponible también en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Bibliografía.

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Biblioteca del Instituto de Estudios Fiscales

Estate taxation with altruism heterogeneity by Emmanuel Farhi and IvánWerning