%A Helmuth Cremer
%A Pierre Pestieau
%J Handbook of the Economics of Giving, Altruism and Reciprocity
%T Wealth Transfer Taxation: a Survey of the Theoretical Literature
%B Handbook of the Economics of Giving, Altruism and Reciprocity
%E Serge-Christophe Kolm
%E Jean Mercier Ythier
%V 1
%D 2006
%I North Holland
%L publications1601