Johann Brunner, Susanne Pech,
"Optimal taxation of wealth transfers when bequests are motivated by joy of giving"
, in The B.E. Journal of Economic Analysis and Policy, Vol. 12: Iss. 1 (Topics), Article 8, 2012, ISSN: 1935-1682
Original Titel:
Optimal taxation of wealth transfers when bequests are motivated by joy of giving