MAKING BEQUESTS WITHOUT SPOILING CHILDREN: BEQUESTS AS AN IMPLICIT OPTIMAL TAX STRUCTURE AND THE POSSIBILITY THAT ALTRUISTIC BEQUESTS ARE NOT EQUALIZING

Publication: 
NBER Working Paper No. 2735
Author(s): 
Laurence J. Kotlikoff and Assaf Razin
Date: 
1988-10-01
Research or Article Topics: