Intergenerational disagreements in labor supply and optimal bequest taxation

This paper studies optimal taxation of bequests in a model where altruistic parents and their offspring disagree on the offspring's labor supply decision. I show that whenever offspring is too lazy from the parent's perspective and there are income effects on labor supply, optimal policy involves a subsidy on bequests.

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Year of publication:	2017
Authors:	Yazici, Hakki
Published in:	Central Bank Review (CBR). - Amsterdam : Elsevier, ISSN 1303-0701. - Vol. 17.2017, 4, p. 127-130
Publisher:	Amsterdam : Elsevier
Subject:	Intergenerational disagreement \| Bequests \| Optimal taxation

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Type of publication:	Article
Type of publication (narrower categories):	Article
Language:	English
Other identifiers:	10.1016/j.cbrev.2017.08.003 [DOI] hdl:10419/217311 [Handle] RePEc:tcb:cebare:v:17:y:2017:i:4:p:127-130 [RePEc]
Source:	EconStor

Persistent link: https://www.econbiz.de/10012217561