Optimal taxation of wealth transfers when bequests are motivated by joy of giving
Year of publication: |
2011
|
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Authors: | Brunner, Johann K. ; Pech, Susanne |
Publisher: |
Linz : Johannes Kepler University of Linz, Department of Economics |
Subject: | Erbschaftsteuer | Optimale Besteuerung | Steuerinzidenz | Ökonomischer Anreiz | Generationenbeziehungen | Einkommensumverteilung | Wohlfahrtsanalyse | Theorie | optimal taxation | inheritance tax | expenditure tax | intergenerational wealth transfer |
Series: | Working Paper ; 1112 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | 669369772 [GVK] hdl:10419/73635 [Handle] RePEc:jku:econwp:2011_12 [RePEc] |
Classification: | H21 - Efficiency; Optimal Taxation ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies |
Source: |
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Optimal taxation of wealth transfers when bequests are motivated by joy of giving
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