Taxation of Intergenerational Transfers and Wealth
NBER Working Paper No. 18584
---- Acknowledgements ----
This chapter is forthcoming in Volume 5 of Handbook of Public Economics. I am grateful to Alan Auerbach, Louis Kaplow, László Sándor and participants in the Handbook of Public Economics conference in Berkeley for helpful comments. The views expressed herein are those of the author and do not necessarily reflect the views of the National Bureau of Economic Research.