The Vanishing Bequest Tax:The Comparative Evolution of Bequest Taxationin Historical Perspective

Several countries have recently abolished or significantly reduced their taxes on bequests.Bequest taxes, on the other hand, were among the first to be introduced when modernsystems of taxation were developed at the end of the nineteenth century. We propose anexplanation for these facts which is based on a dynamic political economy model whereredistribution is determined not only by wealth inequality but also by sectoral reallocationfrom agriculture to manufacturing...

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Year of publication:	2007
Authors:	Bertocchi, Graziella
Institutions:	Forschungsinstitut zur Zukunft der Arbeit <Bonn>
Subject:	Verteilung \| Total claim size distribution \| Ungleichheit \| inequality aversion \| Steuer \| taxation

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Extent:	278528 bytes 31 p. application/pdf
Series:	IZA - Forschungsinstitut zur Zukunft der Arbeit - Discussion Papers IZA Discussion Paper ; No. 2578 (2007)
Type of publication:	Book / Working Paper
Language:	English
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; N40 - Government, War, Law, and Regulation. General, International, or Comparative ; O40 - Economic Growth and Aggregate Productivity. General ; P16 - Political Economy ; Corporate taxation and accounting. Other aspects ; Individual Working Papers, Preprints ; No country specification
Source:	USB Cologne (business full texts)

Persistent link: https://www.econbiz.de/10005863262