We study the effect of state-level estate taxes on the geographical location of the Forbes 400 richest Americans and its implications for tax policy. We use a change in federal law to identify the tax
Proponents of transfer taxation argue that levies on gifts and estates serve the dual purposes of breaking up large concentrations of private wealth, while raising significant revenues. A number of co
Explore The Human Capital Report dataset for insights into Human Capital Index, Development, and World Rankings. Find data on Probability of Survival to Age 5, Expected Years of School, Harmonized Tes
Abstract The article analyzes the Human Capital Index (HCI) proposed by the World Bank in 2018 to evaluate the performance in the health and education sectors of 157 countries. Brazil’s situation is c