NATIONAL BUREAU OF ECONOMIC RESEARCH
NATIONAL BUREAU OF ECONOMIC RESEARCH

Progressive Estate Taxation

Emmanuel Farhi, Ivan Werning

NBER Working Paper No. 12600
Issued in October 2006

---- Acknowledgements -----

Werning is grateful for the hospitality of the Federal Reserve Bank of Minneapolis and Harvard University. This work benefited from useful discussions and comments volunteered by George-Marios Angeletos, Robert Barro, Peter Diamond, Mikhail Golosov, Jonathan Gruber, Chad Jones, Narayana Kocherlakota, Robert Lucas, Greg Mankiw, Chris Phelan, Jim Poterba, Emmanuel Saez, Rob Shimer, Aleh Tsyvinski and seminar and conference participants at the University of Chicago, University of Iowa, The Federal Reserve Bank of Minneapolis, MIT, Harvard, Northwestern, New York University, IDEI (Toulouse), Stanford Institute for Theoretical Economics (SITE), Society of Economic Dynamics (SED) at Budapest, Minnesota Workshop in Macroeconomic Theory, NBER Summer Institute and the Texas Monetary Conference at the University of Austin. All remaining errors are our own. The views expressed herein are those of the author(s) and do not necessarily reflect the views of the National Bureau of Economic Research.

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