Estate Taxation

In this paper we examine the properties of the optimal linear estate tax in the presence of a complete set of tax instruments available to the social planner. We allow for both types of bequest motives, namely altruistic and accidental. We examine the case for estate taxation which seems to be the strongest (but not impeccable) with accidental bequests. In general, the estate tax is highly sensitive to the relative importance of the two bequest motives

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Year of publication:	[2021]
Authors:	Blumkin, Tomer ; Sadka, Efraim
Publisher:	[S.l.] : SSRN
Subject:	Erbschaftsteuer \| Inheritance tax \| Optimale Besteuerung \| Optimal taxation \| Grundsteuer \| Real property tax \| Erbe \| Inheritance \| Präferenztheorie \| Theory of preferences

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Extent:	1 Online-Ressource (32 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 2001 erstellt
Other identifiers:	10.2139/ssrn.283734 [DOI]
Classification:	H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013320803