Kudła, Janusz, Robert Kruszewski, Maciej Dudek, and Konrad Walczyk. “The Impact of Bequest Taxation on Savings and Transfers”. Equilibrium. Quarterly Journal of Economics and Economic Policy 18, no. 2 (June 30, 2023): 333–365. Accessed December 2, 2023. https://journals.economic-research.pl/eq/article/view/2259.