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How do inheritances shape wealth inequality? : theory and evidence from Sweden

Nekoei, Arash; Seim, David - 2021

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 …

Persistent link: https://www.econbiz.de/10012506951

Bequests, taxation and the distribution of wealth in a general equilibrium model

Kleiber, Christian (contributor); … - 2006

Persistent link: https://www.econbiz.de/10003364065

Behavioral responses to inheritance and gift taxation : evidence from Germany

Glogowsky, Ulrich - 2020

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 …

Persistent link: https://www.econbiz.de/10012299807

Salience of inherited wealth and the support for inheritance taxation

Bastani, Spencer; Waldenström, Daniel - 2019

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. …

Persistent link: https://www.econbiz.de/10011966731

Taxing bequests and consumption in the steady state

Brunner, Johann K.; Pech, Susanne - 2013

We study the optimal tax system in a dynamic model where differences in wages induce differences in inheritances, and the transition from parent ability to child ability is described by a Markov chain. We characterize expected inheritances in the steady state and show that the Atkinson-Stiglitz...

Persistent link: https://www.econbiz.de/10010199408

The bequest tax as long-term care insurance

Brunner, Johann K. - 2012

I study a model of a representative individual who has a motive for leaving bequests and is at risk of needing long-term care in old age. I assume - as is typical for OECD countries - that the individual is not fully insured against this risk. Moreover, at realization the individual is unable to...

Persistent link: https://www.econbiz.de/10009571741

Estate taxation with both accidental and planned bequests

Pestieau, Pierre (contributor); Sato, Motohiro (contributor) - 2006

Persistent link: https://www.econbiz.de/10003377075

Optimum taxation of bequests in a model with initial wealth

Brunner, Johann K.; Pech, Susanne - 2010

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

Persistent link: https://www.econbiz.de/10003942194

Optimum taxation of inheritances

Brunner, Johann K. (contributor); Pech, Susanne (contributor) - 2008

Persistent link: https://www.econbiz.de/10003712575

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