Wealth Transfers and Net Wealth at Death: Evidence from the Italian Inheritance Tax Records 1995–2016
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In this paper we describe a novel source of data on the full record of inheritance tax files in Italy, covering up to 63% of total deceased. The work documents a substantial rise in the total value of inheritance and gifts as a share of national income, from 8.4% in 1995 to 15.1% in 2016. Consistent
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美国国家经济研究局创建时间：
2020-10-01
