We thank the editor, Tony Atkinson, Alan Auerbach, Peter Diamond, Emmanuel Farhi, Mikhail Golosov, Louis Kaplow, Wojciech Kopczuk, Stefanie Stantcheva, Matt Weinzierl, Ivan Werning, four anonymous referees, and numerous seminar participants for very helpful comments and stimulating discussions. We owe special thanks to Bertrand Garbinti for his help with the numerical calibrations. We acknowledge financial support from the Center for Equitable Growth at UC Berkeley, NSF Grants SES-0850631 and SES-1156240, and the MacArthur Foundation. An earlier and longer draft was circulated as “A Theory of Optimal Capital Taxation,” NBER Working Paper 17989, April 2012.
A Theory of Optimal Inheritance Taxation
Version of Record online: 18 SEP 2013
© 2013 The Econometric Society
Volume 81, Issue 5, pages 1851–1886, September 2013
How to Cite
Piketty, T. and Saez, E. (2013), A Theory of Optimal Inheritance Taxation. Econometrica, 81: 1851–1886. doi: 10.3982/ECTA10712
- Issue online: 18 SEP 2013
- Version of Record online: 18 SEP 2013
- Manuscript received April, 2012; final revision received March, 2013.
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