Optimal taxation of capital and inheritance - Calibrating theoretical formula using French data
We are trying to set up a research project to put into practice the theoretical formula of optimal taxation recently developed in « A Theory of Optimal Inheritance Taxation » (Piketty & Saez, Econometric, 2013). Taxation of capital and donations are tightly linked (accumulated capital can come, in part, from transmissions).
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Data provided through CASD (15)