@incollection{publications1601,
          volume = {1},
           month = {July},
          author = {Helmuth Cremer and Pierre Pestieau},
       booktitle = {Handbook of the Economics of Giving, Altruism and Reciprocity},
          editor = {Serge-Christophe Kolm and Jean Mercier Ythier},
           title = {Wealth Transfer Taxation: a Survey of the Theoretical Literature},
       publisher = {North Holland},
            year = {2006},
         journal = {Handbook of the Economics of Giving, Altruism and Reciprocity},
             url = {https://publications.ut-capitole.fr/id/eprint/1601/}
}