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Fair Inheritance Taxation
Decerf, Benoit - 2021
, together with Pareto efficiency and a separability principle. Second, the paper studies the shape of the inheritance tax scheme … that maximizes this social welfare function. It shows that in the aggregate, the inheritance tax must collect money …
Persistent link: https://www.econbiz.de/10012817478
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Taxation of intergenerational transfers and wealth
Kopczuk, Wojciech - 2012
Persistent link: https://www.econbiz.de/10009681484
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Behavioral responses to inheritance and gift taxation : evidence from Germany
Glogowsky, Ulrich - In: Journal of public economics 193 (2021), pp. 1-15
Persistent link: https://www.econbiz.de/10012797393
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How do inheritances shape wealth inequality? : theory and evidence from Sweden
Nekoei, Arash; Seim, David - 2018
Persistent link: https://www.econbiz.de/10011983175
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Behavioral responses to inheritance tax : evidence from notches in France
Goupille-Lebret, Jonathan; Infante, Arturo - In: Journal of public economics 168 (2018), pp. 21-34
Persistent link: https://www.econbiz.de/10012035999
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Bequest taxes, donations, and house prices
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - In: The B.E. journal of macroeconomics 13 (2013) 1, pp. 355-379
Persistent link: https://www.econbiz.de/10010227773
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Inheritance taxation in a model with intergenerational time transfers
Belan, Pascal; Moussault, Erwan - In: The B.E. journal of economic analysis & policy 20 (2020) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10012170941
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Inheritance, bequests, and labor supply : inheritance-related work disincentives can be strong, but labor supply could increase if bequests facilitate entrepreneurship
Cox, Donald - 2014
of cash. Recent evidence suggests inheritance-related work disincentives can be strong - unexpected inheritances can …
Persistent link: https://www.econbiz.de/10011418681
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Anthroposophical reflections on basic income
Hohlenberg, Johannes - In: Basic income studies : BIS ; an international journal … 2 (2007) 2, pp. 1-17
Persistent link: https://www.econbiz.de/10009411703
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"Predistribution", property-owning democracy and land value taxation
Kerr, Gavin - In: Politics, philosophy & economics : ppe 15 (2016) 1, pp. 67-91
Persistent link: https://www.econbiz.de/10011434777