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Alleged Tax Competition: The Mysterious Death of Bequest Taxes in Switzerland

Type of publication Peer-reviewed
Publikationsform Original article (peer-reviewed)
Publication date 2014
Author Brülhart Marius, Parchet Raphael,
Project The Swiss Confederation: A Natural Laboratory for Research on Fiscal and Political Decentralization
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Original article (peer-reviewed)

Journal Journal of Public Economics
Volume (Issue) 111
Page(s) 63 - 78
Title of proceedings Journal of Public Economics