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Pareto-improving bequest taxation
Grossmann, Volker; Poutvaara, Panu - In: International Tax and Public Finance 16 (2009) 5, pp. 647-669
Persistent link: https://www.econbiz.de/10008491880
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To own or not to own your life insurance policy?
Joulfaian, David - In: Journal of Public Economics 118 (2014) C, pp. 120-127
Life insurance proceeds are generally subject to the estate tax. An exception is when the policy is owned by the beneficiaries and the insured gives up ownership and control, including the ability to change beneficiaries. Should the insured strategically own the policy contract and potentially...
Persistent link: https://www.econbiz.de/10010931407
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Optimal Progressive Labor Income Taxation and Education Subsidies When Education Decisions and Intergenerational Transfers Are Endogenous
Krueger, Dirk; Ludwig, Alexander - In: American Economic Review 103 (2013) 3, pp. 496-501
We quantitatively characterize the optimal mix of progressive income taxes and education subsidies in a model with … distortions of labor supply, progressive taxes weaken the incentives to acquire education. The latter distortion can potentially … be mitigated by an education subsidy. We find that the welfare-maximizing fiscal policy is indeed characterized by a …
Persistent link: https://www.econbiz.de/10010659331
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Chapter 11 The distribution of wealth
Davies, James B.; Shorrocks, Anthony F. - In: Handbook of income distribution : volume 1, (pp. 605-675). 2000
This chapter is concerned with the distribution of personal wealth, which usually refers to the material assets that can be sold in the marketpace, although on occasion pension rights are also included. We summarise the available evidence on wealth distribution for a number of countries. This...
Persistent link: https://www.econbiz.de/10014024198
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Chapter 10. Conflict and Cooperation Within the Family, and Between the State and the Family, in the Provision of Old-Age Security
Cigno, A. - In: Handbook of the economics of population aging : Volume 1, (pp. 609-660). 2016
The early contributions to the microeconomic literature assume that only market goods yield utility, and that the only way adults can secure the consumption of these goods in old age is by saving. The more recent contributions recognize, however, that the elderly derive utility also from goods...
Persistent link: https://www.econbiz.de/10014023481
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Rethinking the informal labour from an evolutionary point of view
Goktuna, Bilge Ozturk; Dayangac, Renginar - In: Journal of Behavioral and Experimental Economics … 40 (2011) 5, pp. 609-615
The model presents the dynamics and the equilibrium of an overlapping generation economy when there is informal employment, a pension system and altruistic agents. The model inspires from stylised facts on developing and Euro-Mediteranean countries where family plays a central role in risk...
Persistent link: https://www.econbiz.de/10010573921
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Bequests, gifts, and education: links between intergenerational transfers
Nordblom, Katarina; Ohlsson, Henry - In: Empirical Economics 40 (2011) 2, pp. 343-358
Persistent link: https://www.econbiz.de/10008925362
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Are Americans and Indians More Altruistic than the Japanese and Chinese? Evidence from a New International Survey of Bequest Plans
Horioka, Charles Yuji - National Bureau of Economic Research (NBER) - 2014
This paper discusses three alternative assumptions concerning household preferences (altruism, self-interest, and a desire for dynasty building) and shows that these assumptions have very different implications for bequest motives and bequest division. After reviewing some of the literature on...
Persistent link: https://www.econbiz.de/10010951187
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Charitable Giving When Altruism and Similarity are Linked
Rotemberg, Julio - National Bureau of Economic Research (NBER) - 2011
This paper presents a model in which anonymous charitable donations are rationalized by two human tendencies drawn from the psychology literature. The first is people's disproportionate disposition to help those they agree with while the second is the dependence of peoples' self-esteem on the...
Persistent link: https://www.econbiz.de/10009372451
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Bequests, Inter Vivos Transfers, and Wealth Distribution
Nishiyama, Shinichi - In: Review of Economic Dynamics 5 (2002) 4, pp. 892-931
This paper constructs a heterogeneous agent overlapping generations model with bequests and inter vivos transfers. In the model, households in the same family line behave strategically to determine their consumption, working hours, gifts, and savings. Calibrating the model to the U.S. economy,...
Persistent link: https://www.econbiz.de/10005069712