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Premature Deaths, Accidental Bequests and Fairness
Fleurbaey, Marc; Leroux, Marie-Louise; Pestieau, Pierre; … - 2017
, whereas the conventional 100 % tax view holds under the standard utilitarian social welfare criterion, it does not hold under … the ex post egalitarian criterion, which assigns a strong weight to the welfare of unlucky short-lived individuals. From …
Persistent link: https://www.econbiz.de/10011794141
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Accidental bequests: A curse for the rich and a boon for the poor
Cremer, Helmuth; Gahvari, Firouz; Pestieau, Pierre - 2010
When accidental bequests signal otherwise unobservable individual characteristics such as productivity and longevity, the tax administration should partition the population into two groups: One consisting of people who do not receive an inheritance and the other of those who do. The first tagged...
Persistent link: https://www.econbiz.de/10010270458