?url_ver=Z39.88-2004&rft_id=10.1007%2Fs00712-022-00809-4&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.aulast=Casamatta&rft.aufirst=Georges&rft.issue=n%C2%B0+3&rft.volume=vol.+138&rft.date=April+2023&rft.issn=0931-8658&rft.atitle=On+the+desirability+of+taxing+bequests&rft.title=Journal+of+Economics&rft.pages=195-219&rft.genre=article