TY - CHAP ID - publications1601 UR - http://tse-fr.eu/pub/2987 A1 - Cremer, Helmuth A1 - Pestieau, Pierre Y1 - 2006/07// PB - North Holland ED - Kolm, Serge-Christophe ED - Mercier Ythier, Jean M1 - 1 TI - Wealth Transfer Taxation: a Survey of the Theoretical Literature AV - none T2 - Handbook of the Economics of Giving, Altruism and Reciprocity ER -