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Taxation, Entrepreneurship, and Wealth
The authors study the aggregate and distributional effects of several tax reforms in a model that
recognizes this key role and that matches the large wealth inequality observed in the U.S. data. Findings indicate that abolishing the current estate tax would generate a modest increase in wealth inequality and slightly reduce aggregate output.
Link
http://d.repec.org/n?s=http://minneapolisfed.org/research/sr/sr340.pdf