@techreport{NBERw13160,
 title = "Estate Taxation, Entrepreneurship, and Wealth",
 author = "Marco Cagetti and Mariacristina De Nardi",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "13160",
 year = "2007",
 month = "June",
 URL = "http://www.nber.org/papers/w13160",
}