@inBook{
 title = {Inheritance Taxation: Redistribution and Predistribution},
 type = {inBook},
 year = {2018},
 identifiers = {[object Object]},
 keywords = {Inheritance,Inheritance taxation,Long-run inequality,Predistribution,Redistribution,Wealth distribution},
 pages = {1-13},
 volume = {26},
 websites = {https://doi.org/10.1108/S1049-258520180000026002},
 month = {1},
 publisher = {Emerald Publishing Limited},
 series = {Research on Economic Inequality},
 editors = {[object Object],[object Object]},
 id = {0c129bd5-35ec-3e5b-9962-06b8d65829ba},
 created = {2020-02-19T15:47:44.059Z},
 accessed = {2020-02-19},
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 profile_id = {7a51828e-9782-3fa4-8bdb-357443954bfc},
 group_id = {b49ab5c8-edb7-3544-9fc1-ebbc7f3ac750},
 last_modified = {2020-02-19T15:47:44.059Z},
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 abstract = {It is well known that taxes on the transfer of wealth typically raise very little revenue. However, this does not mean that they are ineffective as tools for redistribution. In this chapter, we show how important such taxes can be in the long-run distribution of wealth, reducing equilibrium inequality (the “predistribution” effect) by a much larger amount than what is apparent in terms of the immediate impact of the tax (the “redistribution” effect).},
 bibtype = {inBook},
 author = {A., Cowell Frank and Dirk, Van de gaer and Chang, He and Cowell, Frank A. and Van de gaer, Dirk and He, Chang},
 book = {Inequality, Taxation and Intergenerational Transmission}
}

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