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Wealth and wealth transfer taxation: a survey

Bibliographic reference Cremer, Helmuth ; Pestieau, Pierre. Wealth and wealth transfer taxation: a survey. In: E. Albi and J. Martinez-Vazquez, The Elgar Guide to Tax Systems, Edward Elgar  : Cheltenham 2011, p. 183-217
Permanent URL http://hdl.handle.net/2078.1/108731