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

We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax …

recipients. When the Swedish inheritance tax was in place, heirs could lower their inheritance tax bills by passing on part of … the inheritance to their children. We present evidence on strong and precise responses to this incentive. We quantify …