equilibrium and calibrated to match US evidence. A bequest tax is shown to reduce inequality and increase mobility. Several …

close relatives. While the overall tax base responsiveness is rather low, the findings suggest that bequest tax planning …

close relatives. While the overall tax base responsiveness is rather low, the findings suggest that bequest tax planning …

framework. In particular, given an optimal income tax, a bequest tax as well as a consumption tax are potential instruments for … additional redistribution. For the bequest tax the sign of the overall welfare effect depends on the reaction of bequests and on …

framework. In particular, given an optimal income tax, a bequest tax as well as a consumption tax are potential instruments for … additional redistribution. For the bequest tax the sign of the overall welfare effect depends on the reaction of bequests and on …

framework. In particular, given an optimal income tax, a bequest tax as well as a consumption tax are potential instruments for … additional redistribution. For the bequest tax the sign of the overall welfare effect depends on the reaction of bequests and on …

framework. In particular, given an optimal income tax, a bequest tax as well as a consumption tax are potential instruments for … additional redistribution. For the bequest tax the sign of the overall welfare effect depends on the reaction of bequests and on …

framework. In particular, given an optimal income tax, a bequest tax as well as a consumption tax are potential instruments for … additional redistribution. For the bequest tax the sign of the overall welfare effect depends on the reaction of bequests and on …