Wealth Trasfer Taxation: A Survey

The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design closely depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.

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Year of publication:	2004-01-15
Authors:	Cremer, Helmuth ; Pestieau, Pierre
Institutions:	EconWPA
Subject:	bequests \| inheritance \| estate taxation

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Extent:	application/pdf
Series:	Public Economics.
Type of publication:	Book / Working Paper
Notes:	Type of Document - pdf
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; D91 - Intertemporal Consumer Choice; Life Cycle Models and Saving ; D64 - Altruism
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005076621