Publication
Mar 2010
In this paper we use an original data set to provide the fi rst empirical analysis of the politics of inherited wealth taxation that covers a signfi cant number of countries and a long time frame (1816-2000). Our goal is to understand why if inheritance taxes are often very old taxes, the implementation of inheritance tax rates significant enough to affect wealth inequality is a much more recent phenomenon.
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English (PDF, 61 pages, 331 KB) |
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Author | Kenneth Scheve, David Stasavage |
Series | Leitner Program Working Papers |
Publisher | Leitner Program in International & Comparative Political Economy |
Copyright | © 2010 Leitner Program |