TY - JOUR ID - publications1582 UR - http://tse-fr.eu/pub/1397 IS - 11 A1 - Cremer, Helmuth A1 - Pestieau, Pierre A1 - Rochet, Jean-Charles Y1 - 2003/10// JF - Journal of Public Economics VL - 87 TI - Capital Income Taxation when Inherited wealth is not Observable SP - 2475 AV - public EP - 2490 ER -