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Taxation & Estate Planning

: TaxProf Blog

Brunner & Pech: Optimum Taxation of Inheritances

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Johann K. Brunner & Susanne Pech (both of University of Linz, Department of Economics) have posted Optimum Taxation of Inheritances on SSRN. Here is the abstract: We incorporate the fact that inheritances create a second distinguishing characteristic of individuals, in...

Full post as published by TaxProf Blog on May 16, 2008 (boomark / email).

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