Progressive Estate Taxation
收藏NBER2006-10-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w12600
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资源简介：
For an economy with altruistic parents facing productivity shocks, the optimal estate taxation is progressive: fortunate parents should face lower net returns on their inheritances. This progressivity reflects optimal mean reversion in consumption, which ensures that a long-run steady state exists
提供机构：
美国国家经济研究局
创建时间：
2006-10-01
