<Record><identifier xmlns="http://purl.org/dc/elements/1.1/">URN:NBN:SI:doc-OV9JLSMY</identifier><date>2025</date><creator>Doležalová, Klára</creator><creator>Radvan, Michal</creator><relation>documents/doc/O/URN_NBN_SI_doc-OV9JLSMY_001.pdf</relation><relation>documents/doc/O/URN_NBN_SI_doc-OV9JLSMY_001.txt</relation><format format_type="issue">2</format><format format_type="volume">23</format><format format_type="type">article</format><format format_type="extent">str. 221-238</format><identifier identifier_type="DOI">10.17573/cepar.2025.2.08</identifier><identifier identifier_type="COBISSID_HOST">257807875</identifier><identifier identifier_type="ISSN">2591-2240</identifier><identifier identifier_type="URN">URN:NBN:SI:doc-OV9JLSMY</identifier><language>eng</language><publisher publisher_location="[Ljubljana]">= University of Ljubljana Press</publisher><source>Central European Public Administration Review</source><rights>BY-NC-ND</rights><subject language_type_id="slv">davek na darila</subject><subject language_type_id="slv">davek na dediščino</subject><subject language_type_id="slv">davek na zapuščino</subject><subject language_type_id="eng">estate tax</subject><subject language_type_id="eng">gift tax</subject><subject language_type_id="eng">inheritance tax</subject><subject language_type_id="eng">structural component of tax</subject><subject language_type_id="slv">strukturna sestavina davka</subject><title>Fair taxation of inheritance?</title></Record>