Reference
Helmuth Cremer, “Taxation of Wealth and Wealth Transfers: Commentary”, in Dimension of Tax Design: The Mirrlees Review, James J. Mirrlees (ed.), Oxford University Press, 2010, pp. 815–824.
Published in
Dimension of Tax Design: The Mirrlees Review, James J. Mirrlees (ed.), Oxford University Press, 2010, pp. 815–824