author = { Leroux, Marie-Louise AND Pestieau, Pierre },

title = { Age and health related inheritance taxation },

publisher = {CESifo, Center for Economic Studies & Ifo Institute},

keywords = { bequest taxation , long term care , utilitarianism , old-age dependency , non linear taxation , Graue Literatur },

year = {April 2021},

booktitle = {CESifo working paper ; no. 9004 (2021)},

address = { Munich, Germany },

url = { http://slubdd.de/katalog?TN_libero_mab2 }