5Adam Smith, The Wealth of Nations. Chicago.University of Chicago Press, 1976, p. 391.
6Anthony B. Atkinson and Joseph E. Stiglitz, Lectures on Public Economics. New York~ McGraw-Hill Book Company, 1980, pp.301-317.
7Bloom, N. and J. Van Reenen, Measuring and Explaining Management Practices Across Firms and Countries. Quarterly Journal of Economics, Vol. 122, No. 4,2006, pp. 1351 - 1408.
8David Joulfaian and Mark O. Wilhelm, Inheritance and Labor Supply. The Journal of Human Resources, Vol. 29, No. 4, Autumn1994, pp. 1205-1234.
9Douglas Holtz Eakin, David Joulfaian and Harvey S. Rosen, The Carnegie Conjecture. Some Empirical Evidence. NBER Working Paper,No. 4118,1993.
10Douglas Holtz Eakin, The Death Tax~ Investment, Employment, and Entrepreneurs. Tax Notes, Vol. 84, No. 5, 1999, pp. 782-792.