Narrow search
Showing 1 - 10 of 14
Cover Image
Pareto-improving bequest taxation
Grossmann, Volker; Poutvaara, Panu - 2005
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/10010261311
Cover Image
Pareto-improving bequest taxation
Grossmann, Volker; Poutvaara, Panu - 2006
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/10010267887
Cover Image
Risky education, taxation, and mobility of labor
Poutvaara, Panu - 1999
Persistent link: https://www.econbiz.de/10001390931
Cover Image
Alternative tax constitutions and risky education in a federation
Poutvaara, Panu - In: Regional science & urban economics 31 (2001) 2/3, pp. 355-377
Persistent link: https://www.econbiz.de/10001563189
Cover Image
Education, mobility of labour and tax competition
Poutvaara, Panu - In: International tax and public finance 7 (2000) 6, pp. 699-719
Persistent link: https://www.econbiz.de/10001538074
Cover Image
Pareto-improving bequest taxation
Grossmann, Volker; Poutvaara, Panu - In: International tax and public finance 16 (2009) 5, pp. 647-669
Persistent link: https://www.econbiz.de/10003929244
Cover Image
Alternative tax constitutions and risky education in a federation
Poutvaara, Panu - In: Essays on the political economy of education and income …, (pp. 355-377). 2001
Persistent link: https://www.econbiz.de/10001687411
Cover Image
Education, mobility of labour and tax competition
Poutvaara, Panu - In: Essays on the political economy of education and income …, (pp. 699-719). 2001
Persistent link: https://www.econbiz.de/10001687466
Cover Image
On the political economy of social security and risky educational choices
Poutvaara, Panu - In: Essays on the political economy of education and income …, (pp. 1-35). 2001
Persistent link: https://www.econbiz.de/10001687469
Cover Image
Pareto-improving bequest taxation
Grossmann, Volker (contributor); Poutvaara, Panu (contributor) - 2006
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/10003465882