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Chapter 16 Wealth transfer taxation: a survey of the theoretical literature
Cremer, Helmuth; Pestieau, Pierre - In: Handbook of the economics of giving, altruism and …, (pp. 1107-1134). 2006
combinations of bequest motives, the general conclusion is that the case for a zero taxation of inheritance is very weak. …
Persistent link: https://www.econbiz.de/10014023662
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The annuity puzzle and consumption hump under ambiguous life expectancy
Han, Nan-Wei; Hung, Mao-Wei - In: Insurance / Mathematics & economics 100 (2021), pp. 76-88
Persistent link: https://www.econbiz.de/10012622382
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Towards an integrative framework for understanding Muslim consumption behaviour
Shaikh, Salman Ahmed; Ismail, Mohd Adib; Abdul Ghafar Ismail - In: Humanomics 33 (2017) 2, pp. 133-149
Persistent link: https://www.econbiz.de/10011761797
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Book-Value Wealth Taxation, Capital Income Taxation, and Innovation
Guvenen, Fatih; Kambourov, Gueorgui; Kuruşçu, Burhanettin - National Bureau of Economic Research - 2024
When is a wealth tax preferable to a capital income tax? When is the opposite true? More generally, can capital taxation be structured to improve productivity, incentivize innovation, and ultimately increase welfare? We study these questions theoretically in an infinite-horizon model with...
Persistent link: https://www.econbiz.de/10014576614
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Chapter 10 Taxation
Kaplow, Louis - In: Handbook of law and economics : volume 1, (pp. 647-755). 2007
This Handbook entry presents a conceptual, normative overview of the subject of taxation. It emphasizes the relationships among the main functions of taxation—notably, raising revenue, redistributing income, and correcting externalities—and the mapping between these functions and various...
Persistent link: https://www.econbiz.de/10014023506
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Chapter 5 The Economic Theory of Gift-Giving: Perfect Substitutability of Transfers and Redistribution of Wealth
Mercier Ythier, Jean - In: Handbook of the economics of giving, altruism and …, (pp. 227-369). 2006
This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic … analysis in the last forty years or so. The central object of the theory is altruistic gift-giving, construed as benevolent … voluntary redistribution of income or wealth. The theory concentrates on lump-sum voluntary transfers, individual or collective …
Persistent link: https://www.econbiz.de/10014023678
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Optimal Income Taxation
Kaplow, Louis - National Bureau of Economic Research - 2022
This article explores subjects in optimal income taxation characterized by recent research interest, practical importance in light of concerns about inequality, potential for misunderstanding, and prospects for advancement. Throughout, the analysis highlights paths for further investigation....
Persistent link: https://www.econbiz.de/10013334417
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Arbitrage between consumption and saving for bequest : the role of subjective expected survival and satisfaction with the quality of life : South Korea 2008-2014
Bonneuil, Noël; Kim, Younga - In: Macroeconomic dynamics 25 (2021) 4, pp. 998-1019
Persistent link: https://www.econbiz.de/10012523209
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The distribution of wealth : an agent-based approach to examine the effect of estate taxation, skill inheritance, and the Carnegie Effect
Kulp, Christopher W.; Kurtz, Michael D.; Hunt, Charles; … - In: Journal of economic interaction and coordination 18 (2023) 2, pp. 397-415
Persistent link: https://www.econbiz.de/10014253298
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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