transferred (an estate tax) or the amount received (an inheritance tax). The estimates presented are derived by adapting the Urban … tax base among high-income heirs. The paper then compares the 2009 estate tax to an inheritance tax designed to have … to a surprisingly large degree. The estimated correlation between the average tax rate on an inheritance under the two …

context. As a result, it provides an ethical blueprint for the design of an ideal inheritance tax without fully considering …

instrument for wealth. A popular choice has been inheritance, lottery winnings, or capital gains on housing (Blanchflower and … is that inheritance, lot- tery winnings, or capital gains on housing are windfall gains, which one supposes should have … unobserved ability. First, consider inheritance. As we know, the size of inheritance depends on the wealth of parents …