Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs
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The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to an increase in future labor income tax revenue on top of direct bequest tax revenue. We first show in a theoretical model that a simple back-of-the-envelope calculation, based on
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美国国家经济研究局创建时间：
2018-09-01
