@incollection{Boadwayetal2010a,
  title = {Taxation of Wealth and Wealth Transfers},
  booktitle = {Dimensions of Tax Design: The {{Mirrlees Review}}},
  author = {Boadway, Robin and Chamberlain, Emma and Emmerson, Carl},
  editor = {Mirrlees, James and Adam, Stuart and Besley, Timothy and Blundell, Richard and Bond, Stephen and Chote, Robert and Gammie, Malcolm and Johnson, Paul and Myles, Gareth and Poterba, James},
  year = {2010},
  pages = {737--836},
  publisher = {{Oxford University Press}},
  url = {https://www.ifs.org.uk/publications/5225},
  abstract = {Dimensions of Tax Design brings together a high-profile group of more than fifty international experts and younger researchers. It consists of a set of thirteen commissioned studies which draw on the latest thinking in each area. These are supplemented by expert commentaries to provide a wide range of views and ideas.},
  isbn = {978-0-19-955375-4},
  keywords = {{Estate, Inheritance, and Gift Taxes},Wealth Taxation}
}

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