Incentive Effects of Inheritances and Optimal Estate Taxation
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I consider nonlinear taxation of income and bequests with a joy-of-giving bequest motive and explicitly characterize the estate tax rate structure that maximizes social planner's welfare function. The solution trades off correction of externality from giving and discouraging effort of children due
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美国国家经济研究局创建时间：
2013-02-01
