large negative effect on capital and the accidental bequests left behind by deceased households. …

accidental bequests should be subject to a confiscatory tax. We propose to reexamine the optimal taxation of accidental bequests … an egalitarian perspective, it is optimal not to tax, but to subsidize accidental bequests. We examine the robustness of … accidental bequests depends on the form of the joy of giving motive, it remains true that the 100 % tax view does not hold under …

accidental bequests should be subject to a confiscatory tax. We propose to reexamine the optimal taxation of accidental bequests … an egalitarian perspective, it is optimal not to tax, but to subsidize accidental bequests. We examine the robustness of … accidental bequests depends on the form of the joy of giving motive, it remains true that the 100 % tax view does not hold under …

How can accidental bequests be distinguished from planned bequests is a crucial question when accounting for bequest …