Income and Substitution Effects of Estate Taxation
将遗产税对劳动供给的影响分解为相对价格变化的替代效应和两类收入效应，发现尽管存在双重收入负担，但遗产税对总劳动供给的净效应仍不确定。
This paper evaluates the effect of estate taxes on labor supply. The analysis decomposes the effect of estate taxation into the substitution effect of relative price changes and the two income effects for which the estate tax is responsible. These two income effects arise from tax burdens on those who leave estates plus tax burdens on those who receive them. Despite the double income burden of the estate tax, existing empirical evidence suggests that the net effect of estate taxation on aggregate labor supply is uncertain.