@book_section{Cowell2018,
   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).},
   author = {Frank A. Cowell and Dirk Van de gaer and Chang He},
   doi = {10.1108/S1049-258520180000026002},
   editor = {John A Bishop and Juan Gabriel Rodríguez},
   isbn = {978-1-78756-458-9, 978-1-78756-457-2/1049-2585},
   journal = {Inequality, Taxation and Intergenerational Transmission},
   pages = {1–13},
   publisher = {Emerald Publishing Limited},
   title = {Inheritance Taxation: Redistribution and Predistribution},
   volume = {26},
   url = {https://doi.org/10.1108/S1049-258520180000026002},
   year = {2018},
}

{"_id":"xwFHLuFkNywXsG6pe","bibbaseid":"cowell-degaer-he-inheritancetaxationredistributionandpredistribution-2018","author_short":["Cowell, F. A.","de gaer , D. V.","He, C."],"bibdata":{"bibtype":"book_section","type":"book_section","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).","author":[{"firstnames":["Frank","A."],"propositions":[],"lastnames":["Cowell"],"suffixes":[]},{"firstnames":["Dirk","Van"],"propositions":["de","gaer"],"lastnames":[],"suffixes":[]},{"firstnames":["Chang"],"propositions":[],"lastnames":["He"],"suffixes":[]}],"doi":"10.1108/S1049-258520180000026002","editor":[{"firstnames":["John","A"],"propositions":[],"lastnames":["Bishop"],"suffixes":[]},{"firstnames":["Juan","Gabriel"],"propositions":[],"lastnames":["Rodríguez"],"suffixes":[]}],"isbn":"978-1-78756-458-9, 978-1-78756-457-2/1049-2585","journal":"Inequality, Taxation and Intergenerational Transmission","pages":"1–13","publisher":"Emerald Publishing Limited","title":"Inheritance Taxation: Redistribution and Predistribution","volume":"26","url":"https://doi.org/10.1108/S1049-258520180000026002","year":"2018","bibtex":"@book_section{Cowell2018,\n 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).},\n author = {Frank A. Cowell and Dirk Van de gaer and Chang He},\n doi = {10.1108/S1049-258520180000026002},\n editor = {John A Bishop and Juan Gabriel Rodríguez},\n isbn = {978-1-78756-458-9, 978-1-78756-457-2/1049-2585},\n journal = {Inequality, Taxation and Intergenerational Transmission},\n pages = {1–13},\n publisher = {Emerald Publishing Limited},\n title = {Inheritance Taxation: Redistribution and Predistribution},\n volume = {26},\n url = {https://doi.org/10.1108/S1049-258520180000026002},\n year = {2018},\n}\n","author_short":["Cowell, F. A.","de gaer , D. V.","He, C."],"editor_short":["Bishop, J. A","Rodríguez, J. G."],"bibbaseid":"cowell-degaer-he-inheritancetaxationredistributionandpredistribution-2018","role":"author","urls":{"Paper":"https://doi.org/10.1108/S1049-258520180000026002"},"metadata":{"authorlinks":{}}},"bibtype":"book_section","biburl":"https://bibbase.org/f/2kKyHojSWRAdRYh7E/Mendeley BibTeX_date added_10.15.21.bib","dataSources":["Ehs2RwEzf4bZfKzK4"],"keywords":[],"search_terms":["inheritance","taxation","redistribution","predistribution","cowell","de gaer ","he"],"title":"Inheritance Taxation: Redistribution and Predistribution","year":2018}