Search Results - subject:"Inheritance taxation"

Wealth and Wealth Transfer Taxation: A Survey

Cremer, Helmuth; Pestieau, Pierre - International Center for Public Policy, Andrew Young … - 2010

This paper provides a survey of the theoretical literature on wealth and wealth transfer taxation. Both forms of taxation are highly controversial and we present arguments in favor and against them. We adopt a theoretical and normative perspective. Our approach is comprehensive in the sense that...

Persistent link: https://www.econbiz.de/10008854189

Alleged Tax Competition: The Mysterious Death of InheritanceTaxes in Switzerland

Brülhart, Marius; Parchet, Raphaël - Départment d'économétrie et d'économie politique … - 2010

Interjurisdictional competition over mobile tax bases is an easily understood mechanism, but actual tax-base elasticities are difficult to estimate. Political pressure for reducing tax rates could therefore be based on erroneous estimates of the mobility of tax bases. We show that tax...

Persistent link: https://www.econbiz.de/10008468257

Social discounting, migration and optimal taxation of savings

DeBonis, Valeria; Spataro, Luca - Centre for Household, Income, Labour and Demographic … - 2006

The issue of inheritance taxation is very similar to that of capital income taxation, once they are analyzed within the …

Persistent link: https://www.econbiz.de/10005187662

Optimal nonlinear income and inheritance taxation in an infinite horizon model with quasi-linear preference

Naito, Hisahiro - 2003

This paper analyzes optimal nonlinear income and inheritance taxation by incorporating two types of models that were … information environment we characterize optimal income and inheritance taxation. This paper shows that, contrary to the general … perception that inheritance taxation should be progressive to some extent, the expected tax liability of those who have a higher …

Persistent link: https://www.econbiz.de/10010332388

Chapter 16 Wealth transfer taxation: a survey of the theoretical literature

Cremer, Helmuth; Pestieau, Pierre - In: Handbook of the economics of giving, altruism and …, (pp. 1107-1134). 2006

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 crucially depends...

Persistent link: https://www.econbiz.de/10014023662

Taxation of income and wealth in a model of endogenous growth

Grüner, Hans Peter; Heer, Burkhard - 1994

This paper explores the effects of inheritance taxation and income taxation on the growth rate in an endogenous growth …

Persistent link: https://www.econbiz.de/10010398174

Redistributive policy, inequality and growth

Grüner, Hans Peter - 1994

Does redistribution increase inequality? Is inequality harmfiil for growth? Both questions have recently been addressed in a number of single-tax models. In this paper, I examine the relationship between policy, growth and inequality when income and wealth can be taxed at different rates. In the...

Persistent link: https://www.econbiz.de/10010398201

Redistributive policy, inequality and growth

Grüner, Hans Peter - Fachbereich Wirtschaftswissenschaften, Universität Konstanz - 1994

Persistent link: https://www.econbiz.de/10010986305

Taxation of income and wealth in a model of endogenous growth

Grüner, Hans Peter; Heer, Burkhard - Fachbereich Wirtschaftswissenschaften, Universität Konstanz - 1994

This paper explores the effects of inheritance taxation and income taxation on the growth rate in an endogenous growth …

Persistent link: https://www.econbiz.de/10010986326

Taxation of income and wealth in a model of endogenous growth

Grüner, Hans Peter; Heer, Burkhard - 1994

This paper explores the effects of inheritance taxation and income taxation on the growth rate in an endogenous growth …

Persistent link: https://www.econbiz.de/10009774699