There is a capital taxation puzzle in most developed countries. Since the 1960s, revenues from wealth transfer taxation … cases; by contrast, lifetime wealth or capital taxation generates much higher revenues and shows no decreasing trend. The … full tax puzzle is certainly not easy to explain. Many usual explanations of the aversion to wealth transfer taxation also …

1950, and back up to about 15% by 2010. A simple theoretical model of wealth accumulation, growth and inheritance can fully … wealth and inheritance are bound to play a key role for aggregate wealth accumulation and the structure of lifetime … inequality. Contrarily to a widely spread view, modern economic growth did not kill inheritance. …

inequality, though they have important effects on sector of activity. Inheritance of non-land assets and the education and … than property inheritance. Significant gender inequality in consumption is evident, though it is almost entirely explicable … intergenerational linkages contribute to current inequality? We address these questions using original survey data on Senegal that …

analysis links highly detailed individual level fertility life histories to wealth at death data for four rural villages in …The spectacularly early decline of French fertility is one of the great puzzles of economic history. There are no … convincing explanations for why France entered a fertility transition over a century before anywhere else in the world. This …

in explaining households' wealth behaviors, and to construct more accurate tests of the theories of savings and portfolio … composition of wealth are similar across surveys, in line with theoretical predictions, and more significant than those obtained …

-being and age. This paper uses fourteen waves of British panel data to distinguish between a pure life-cycle or aging effect …

Immigration is often seen as an instrument of adaptation for aging countries. In this paper, we evaluate, using a … dynamic general equilibrium model, the contribution of migration policy in reducing the tax burden associated with the aging …

rise in expenditures due to aging is relatively small and that the impact of changes in practices is 3.8 times larger …. Furthermore, changes in morbidity induce savings which more that offset the increase in spending due to the population aging. …