@article{KesslerPestieau1991,
  title = {The Taxation of Wealth in the {{EEC}}: Facts and Trends},
  author = {Kessler, Denis and Pestieau, Pierre},
  year = {1991},
  month = sep,
  journal = {Canadian Public Policy},
  volume = {17},
  number = {3},
  pages = {309--321},
  doi = {10.2307/3551638},
  url = {http://doi.org/10.2307/3551638},
  abstract = {This paper describes and discusses the taxation of wealth in the European community countries with particular emphasis on net wealth taxes and wealth transfer taxes at death. The main finding is that the contribution of these taxes to total tax revenue is minute and their effect on wealth distribution is negligible. To characterize and quantify the process of the erosion of the tax base and its inability to redistribute wealth, we use the example of France extensively.},
  keywords = {{Data Sources: Estate, Inheritance, and Gift Taxes},{Estate, Inheritance, and Gift Taxes}}
}

{"_id":"4CnGeyeuAbMknED8z","bibbaseid":"kessler-pestieau-thetaxationofwealthintheeecfactsandtrends-1991","authorIDs":[],"author_short":["Kessler, D.","Pestieau, P."],"bibdata":{"bibtype":"article","type":"article","title":"The Taxation of Wealth in the EEC: Facts and Trends","author":[{"propositions":[],"lastnames":["Kessler"],"firstnames":["Denis"],"suffixes":[]},{"propositions":[],"lastnames":["Pestieau"],"firstnames":["Pierre"],"suffixes":[]}],"year":"1991","month":"September","journal":"Canadian Public Policy","volume":"17","number":"3","pages":"309–321","doi":"10.2307/3551638","url":"http://doi.org/10.2307/3551638","abstract":"This paper describes and discusses the taxation of wealth in the European community countries with particular emphasis on net wealth taxes and wealth transfer taxes at death. The main finding is that the contribution of these taxes to total tax revenue is minute and their effect on wealth distribution is negligible. To characterize and quantify the process of the erosion of the tax base and its inability to redistribute wealth, we use the example of France extensively.","keywords":"Data Sources: Estate, Inheritance, and Gift Taxes,Estate, Inheritance, and Gift Taxes","bibtex":"@article{KesslerPestieau1991,\n title = {The Taxation of Wealth in the {{EEC}}: Facts and Trends},\n author = {Kessler, Denis and Pestieau, Pierre},\n year = {1991},\n month = sep,\n journal = {Canadian Public Policy},\n volume = {17},\n number = {3},\n pages = {309--321},\n doi = {10.2307/3551638},\n url = {http://doi.org/10.2307/3551638},\n abstract = {This paper describes and discusses the taxation of wealth in the European community countries with particular emphasis on net wealth taxes and wealth transfer taxes at death. The main finding is that the contribution of these taxes to total tax revenue is minute and their effect on wealth distribution is negligible. To characterize and quantify the process of the erosion of the tax base and its inability to redistribute wealth, we use the example of France extensively.},\n keywords = {{Data Sources: Estate, Inheritance, and Gift Taxes},{Estate, Inheritance, and Gift Taxes}}\n}\n\n","author_short":["Kessler, D.","Pestieau, P."],"key":"KesslerPestieau1991","id":"KesslerPestieau1991","bibbaseid":"kessler-pestieau-thetaxationofwealthintheeecfactsandtrends-1991","role":"author","urls":{"link":"http://doi.org/10.2307/3551638"},"keyword":["Data Sources: Estate","Inheritance","and Gift Taxes","Estate","Inheritance","and Gift Taxes"],"metadata":{"authorlinks":{}},"downloads":7},"bibtype":"article","creationDate":"2020-10-02T15:53:33.098Z","downloads":7,"keywords":["data sources: estate","inheritance","and gift taxes","estate","inheritance","and gift taxes"],"search_terms":["taxation","wealth","eec","facts","trends","kessler","pestieau"],"title":"The Taxation of Wealth in the EEC: Facts and Trends","year":1991,"biburl":"https://bibbase.org/f/nKAPSyp34A9azBzJd/GCWealthProject_WealthResearchLibrary.bib","dataSources":["QFH3S2ktnk2HEGP7y","ya2CyA73rpZseyrZ8","Ehs2RwEzf4bZfKzK4","cJJHdqh9t5tR5wpLH","F3pGsndC3BMm5kzaE","t77TCZsnrGgyo6dsY","BCPeddFnrLq82SA2k","2w2tCMfz9tagnuYcn","grHFPbjkekLtP8Rd5","reZhxJTZLXbC6Xb4R","CievPB5mG8TuzbbZ3","XqKxryftLF3GWq6cY","M7of5cge3GPiYqZve","PZFBspX8PwJz5LKpx","ve96mwrzCBBzfBff6","zu77p3c7mn9doiv7C","rGyABhQGe9pcQ9R2W","7X2xHQTrKka5yPvuD","gktz2DotJNwWxzBjM","s55XALJsj7pSgkAJ5","6TRStm8krC6i2nGYe","yda7rYQnmKoN94xAr","wfES5JX9dD8tdBLne","LzTmAXWSGPEftiPNn","hHZFQp7q53h3BYKe8"]}