Article

Capital Income Taxation when Inherited wealth is not Observable

Helmuth Cremer, Pierre Pestieau, and Jean-Charles Rochet

Replaces

Helmuth Cremer, Pierre Pestieau, and Jean-Charles Rochet, Capital Income Taxation when Inherited wealth is not Observable, IDEI Working Paper, n. 109, 1999, revised 2001.

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Published in

Journal of Public Economics, vol. 87, n. 11, October 2003, pp. 2475–2490