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Pareto-Improving Bequest Taxation
Grossmann, Volker; Poutvaara, Panu - 2021
Altruistic parents may transfer resources to their offspring by providing education, and by leaving bequests. We show that in the presence of wage taxation, a small bequest tax may improve efficiency in an overlapping-generations framework with only intended bequests, by enhancing incentives of...
Persistent link: https://www.econbiz.de/10013318327
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Wealth, gifts and estate planning at the end of life
Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2022
We quantify the size and tax-responsiveness of financial transfers made to heirs before death. The wealth of singles (including widows) with children declines substantially in anticipation of death. 92% of this decline is explained by transfers to children, while long-term care copayments can...
Persistent link: https://www.econbiz.de/10013331880
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Estate Taxes and Charitable Bequests by the Wealthy
Joulfaian, David - 2021
Charitable bequests are an important source of philanthropic support. Unlike bequests to children which can be taxed at a maximum statutory rate of 0.55, such transfers are exempt from estate taxation. Thus, by lowering the price of charitable giving, the estate tax may influence the disposition...
Persistent link: https://www.econbiz.de/10013311861
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Wealth, gifts, and estate planning at the end of life
Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2022
Persistent link: https://www.econbiz.de/10013428848
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On the desirability of taxing bequests
Casamatta, Georges - In: Journal of economics 138 (2023) 3, pp. 195-219
Persistent link: https://www.econbiz.de/10014258990
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A Framework for Assessing Estate and Gift Taxation
Kaplow, Louis - 2021
Whether and how estates and gifts should be taxed has long been a controversial subject, and the approach to estate and gift taxation varies among developed countries. Arguments for and against various forms of transfer taxation have focused on concerns about the distribution of income and...
Persistent link: https://www.econbiz.de/10013210646
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The bequest wave and its taxation
Lüth, Erik - 2000
Persistent link: https://www.econbiz.de/10013268719
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A note on the annuity role of estate tax
Bishnu, Monisankar; Kumru, Cagri - In: Macroeconomic dynamics 26 (2022) 3, pp. 800-812
Persistent link: https://www.econbiz.de/10013187249
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Torts and Estates : Remedying Wrongful Interference with Inheritance
Goldberg, John C. P.; Sitkoff, Robert H. - 2013
This Article examines the nature, origin, and policy soundness of the tort of interference with inheritance. We argue … half the states. But it is deeply problematic from the perspectives of both inheritance law and tort law. It undermines the … core principle of freedom of disposition that undergirds American inheritance law. It invites circumvention of principled …
Persistent link: https://www.econbiz.de/10014167417
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A Framework for Assessing Estate and Gift Taxation
Kaplow, Louis - 2000
Whether and how estates and gifts should be taxed has long been a controversial subject, and the approach to estate and gift taxation varies among developed countries. Arguments for and against various forms of transfer taxation have focused on concerns about the distribution of income and...
Persistent link: https://www.econbiz.de/10014150439