Abstract
This article briefly describes features of real-life estate and inheritance taxes, economic arguments for and against these types of taxation and empirical evidence on economic distortions associated with such instruments.
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Kopczuk, W. (2018). Estate and Inheritance Taxes. In: The New Palgrave Dictionary of Economics. Palgrave Macmillan, London. https://doi.org/10.1057/978-1-349-95189-5_2634
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DOI: https://doi.org/10.1057/978-1-349-95189-5_2634
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Online ISBN: 978-1-349-95189-5
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