The tax treatment of intergenerational wealth transfers

Helmuth Cremer and Pierre Pestieau

This article surveys the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design crucially depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.

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Year of publication:	2011
Authors:	Cremer, Helmuth ; Pestieau, Pierre
Published in:	CESifo economic studies : CESifo, a joint initiative of the University of Munich's Center for Economic Studies and the Ifo Institute. - Oxford : Oxford Univ. Press, ISSN 1610-241X, ZDB-ID 2098761-4. - Vol. 57.2011, 2, p. 365-401
Subject:	Erbschaftsteuer \| Inheritance tax \| Optimale Besteuerung \| Optimal taxation \| Intergenerationale Übertragung \| Intergenerational transfer \| Theorie \| Theory

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Extent:	graph. Darst., Tab.
Type of publication:	Article
Type of publication (narrower categories):	Aufsatz in Zeitschrift ; Article in journal
Language:	English
Source:	ECONIS - Online Catalogue of the ZBW

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