000			01500nab a2200289 c 4500
003			ES-MaIEF
005			20190115132536.0
007			ta
008			190115t2018 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_964602 _aGoupille Lebret, Jonathan
245		0	_aBehavioral responses to inheritance tax _b : evidence from notches in France _c Jonathan Goupille - Lebret, Jose Infante
260			_c2018
500			_aDisponible en formato PDF en el repositorio de la Biblioteca del IEF con el nombre: 0730-2018-168GOU.
500			_aResumen.
504			_aBibliografía.
520			_aFor the first time, we exploit quasi-experimental variation to investigate the impact of inheritance taxation on wealth accumulation. Using bunching and difference-in-differences methods, we directly estimate several behavioral responses during lifetime, rather than relying solely on observations at death. Our empirical findings shed new light upon wealth accumulation and bequest motives. Taken together, the small responses to inheritance tax estimated cannot be supported by the desire to retain control over wealth.
650		4	_948504 _aSUCESION
650		4	_950219 _aHERENCIA
650		4	_947460 _aIMPUESTOS
650		4	_944024 _aRIQUEZA
650		4	_944475 _aFRANCIA
700	1		_966888 _aInfante, Jose
773	0		_9158314 _oOP 730/2018/168 _tJournal of Public Economics _w(IEF)51900 _x 0047-2727 _g v. 168, December 2018, p. 21-34
942			_cRE
999			_c139670 _d139670