inheritance within a decade while the inheritances of wealthy heirs remain intact. These different depletion rates are not due to … in inequality could be due to either a com-pressed inheritance distribution or similar chances of having wealthy parents … in inherited wealth over time. This implies that inheritance taxation can reduce long-run wealth inequality only through …

We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in … inheritance taxation. The effect is almost uniform across socio-economic groups and survives a battery of robustness tests … inherited wealth could be one explanation behind the relatively marginalized role of inheritance taxation in developed economies …

much different from the actual distribution. Our findings suggest that inheritance taxes may do little to mitigate the …

externalities via the interest rate. Conditional on differences in the processes determining household earnings for distinct groups … in the population, these savings externalities may contribute to inequality. Working with an open economy heterogenous … earnings processes of British households with university and non-university educated heads entail savings externalities that …

This paper studies the design of an optimal non linear inheritance taxation when individuals differ in wage as well as …

The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …