A Theory of Optimal Inheritance Taxation
Econometrica, Vol. 81, No. 5 (September, 2013), 1851–1886 A THEORY OF OPTIMAL INHERITANCE TAXATION BY THOMAS PIKETTY AND EMMANUEL SAEZ1 This paper derives optimal inheritance tax formulas that capture the key equity- efficiency trade-off, are expressed in terms of estimable sufficient statistics, and are ro- bust to the underlying structure of preferences. We consider dynamic stochastic models wit
Addressing the Tax Challenges of the Digital Economy
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