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An Analysis of Fiscal Policy Under Operative and Inoperative Bequest Motives
Abel, Andrew B. - 2021
This paper presents a general equilibrium model with logarithmic preferences and technology. If the non-negativity constraint on bequests is strictly binding, then the bequest motive is characterized as inoperative. After determining the conditions for operative and inoperative bequest motives,...
Persistent link: https://www.econbiz.de/10013233462
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Can inheritance taxation promote equality of opportunities?
Fize, Etienne; Grimprel, Nicolas; Landais, Camille - In: LSE public policy review 2 (2022) 4, pp. 1-14
Persistent link: https://www.econbiz.de/10013470969
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The impact of bequest taxation on savings and transfers
Kudła, Janusz; Kruszewski, Robert; Dudek, Maciej; … - In: Equilibrium : quarterly journal of economics and … 18 (2023) 2, pp. 333-365
Persistent link: https://www.econbiz.de/10014430525
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Intergenerational altruism and house prices : evidence from bequest tax reforms in Italy
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - 2014
-experimental variation generated by reforms of bequest taxation (estate or inheritance tax, in the U.S.) and taxes on inter vivos real estate …
Persistent link: https://www.econbiz.de/10011730011
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Condorcet was wrong, Pareto was right : families, inheritance and inequality
Cowell, Frank A.; Van de Gaer, Dirk - 2017
Persistent link: https://www.econbiz.de/10011967170
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The crucial role of social welfare criteria for optimal inheritance taxation
García-Miralles, Esteban - 2017
Persistent link: https://www.econbiz.de/10011784185
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Accidental bequests : a curse for the rich and a boon for the poor
Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - 2010
inheritance and the other of those who do. The first tagged group gets a second-best tax à la Mirrlees; the second group a first …-best tax schedule. The solution implies that receiving an inheritance makes high-ability types worse off and low-ability types …
Persistent link: https://www.econbiz.de/10003977422
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Accidental bequests : a curse for the rich and a boon for the poor
Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - 2009
Persistent link: https://www.econbiz.de/10003984638
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Optimum taxation of bequests in a model with initial wealth
Brunner, Johann K.; Pech, Susanne - 2010
this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …
Persistent link: https://www.econbiz.de/10003942194
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The bequest tax as long-term care insurance
Brunner, Johann K. - 2012
I study a model of a representative individual who has a motive for leaving bequests and is at risk of needing long-term care in old age. I assume - as is typical for OECD countries - that the individual is not fully insured against this risk. Moreover, at realization the individual is unable to...
Persistent link: https://www.econbiz.de/10009568806