Search Results - subject:"Inheritance"

Does Land Fragmentation Increase the Cost of Cultivation? Evidence from India

Deininger, Klaus W. - 2017

Although a large literature discusses the productivity effects of land fragmentation, measurement and potential endogeneity issues are often overlooked. This paper uses several measures of fragmentation and controls for endogeneity and crop choice by looking at inherited paddy and wheat plots to...

Persistent link: https://www.econbiz.de/10012972526

Premature deaths, accidental bequests and fairness

Fleurbaey, Marc; Leroux, Marie-Louise; Pestieau, Pierre; … - 2017

Persistent link: https://www.econbiz.de/10011991765

Inheritance taxation : redistribution and predistribution

Cowell, Frank A.; Van de Gaer, Dirk; He, Chang - 2017

Persistent link: https://www.econbiz.de/10011967172

Taxing bequests and consumption in the steady state

Brunner, Johann K.; Pech, Susanne - 2017 - Revised Version

We study the optimal tax system in a dynamic model where di¤erences in wages induce di¤erences in inheritances, and the transition from parent ability to child ability is described by a Markov chain. In accordance with empirical evidence, we assume that in any generation more able individuals...

Persistent link: https://www.econbiz.de/10011736616

Premature deaths, accidental bequests and fairness

Fleurbaey, Marc; Leroux, Marie-Louise; Pestieau, Pierre; … - 2017

While little agreement exists regarding the taxation of bequests in general, there is a widely held view that accidental bequests should be subject to a confiscatory tax. We propose to reexamine the optimal taxation of accidental bequests in an economy where individuals care about what they...

Persistent link: https://www.econbiz.de/10011778698

Wealth transfers and tax planning : evidence for the German bequest tax

Sommer, Eric - 2017

The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth transfers. Empirical evidence on distortionary effects of bequest taxation is relatively scarce. On the basis of administrative data for Germany, this paper assesses the extent to...

Persistent link: https://www.econbiz.de/10011758229

Gifts and inheritances in Ireland

Lawless, Martina; Lynch, Donal - 2017

wealthier households report having received a gift or inheritance compared to their younger, less wealthy counterparts. The … association between inheritance and position in the wealth distribution, controlling for other factors. We find that that having … received an inheritance or gift moves a household up the wealth distribution by 15.4 percentiles on average relative to …

Persistent link: https://www.econbiz.de/10011762988

Governance der Unternehmensstiftung in der Schweiz : Untersuchung der Wirksamkeit der öffentlichen Aufsicht

Dietrich, Marc Roland - 2017

foundation are taxation and inheritance legislations researched in this study. The key research outcome is that today's system of …

Persistent link: https://www.econbiz.de/10011629190

Saving and wealth inequality

De Nardi, Mariacristina; Fella, Giulio - 2017

Why are some people wealth rich while others are poor? To what extent can governments affect inequality? Which instruments should they use? Answering these questions requires understanding why people save. Dynamic quantitative models of wealth inequality can help us to understand and quantify...

Persistent link: https://www.econbiz.de/10011671879

Premature deaths, accidental bequests and fairness

Fleurbaey, Marc; Leroux, Marie-Louise; Pestieau, Pierre; … - 2017

Persistent link: https://www.econbiz.de/10011805566