Wealth transfer taxation : a survey

Helmuth Cremer, Pierre Pestieau

The purpose of this paper is to survey 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 closely depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.

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Year of publication:	October 2003
Authors:	Cremer, Helmuth ; Pestieau, Pierre
Publisher:	Munich : CESifo, Center for Economic Studies & Ifo Institute
Subject:	Erbschaftsteuer \| Inheritance tax \| Intergenerationale Übertragung \| Intergenerational transfer \| Steuerwirkung \| Tax effects

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Extent:	1 Online-Ressource (circa 56 Seiten)
Series:	CESifo working papers. - München : [Verlag nicht ermittelbar], ISSN 2364-1428, ZDB-ID 2065232-X. - Vol. no. 1061
Type of publication:	Book / Working Paper
Type of publication (narrower categories):	Arbeitspapier ; Working Paper ; Graue Literatur ; Non-commercial literature
Language:	English
Other identifiers:	hdl:10419/76642 [Handle]
Classification:	H20 - Taxation, Subsidies, and Revenue. General ; H21 - Efficiency; Optimal Taxation ; D91 - Intertemporal Consumer Choice; Life Cycle Models and Saving ; D64 - Altruism
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10011511043