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Wealth Taxation and Charitable Giving
Ring, Marius Alexander Kalleberg; Thoresen, Thor Olav - 2022
We provide novel evidence on the linkages between capital taxation and charitable giving on three fronts. First, we use quasi-experimental variation in the annual Norwegian wealth tax to study the effect on how much households give. Inconsistent with the notion that households give more in order...
Persistent link: https://www.econbiz.de/10013291832
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The making of cultural policy : a European perspective
van der Ploeg, Frederick - 2005
No good comparable data on sizes of cultural sectors of the countries of Europe exist. Still, local and national governments of Europe spend substantial resources on culture and cultural sectors contribute significantly to employment and national income. After briefly describing special features...
Persistent link: https://www.econbiz.de/10010261319
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Salience of Inherited Wealth and the Support for Inheritance Taxation
Bastani, Spencer - 2019
We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in … inheritance taxation. The effect is almost uniform across socio-economic groups and survives a battery of robustness tests … inherited wealth could be one explanation behind the relatively marginalized role of inheritance taxation in developed economies …
Persistent link: https://www.econbiz.de/10012892104
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Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs
Kindermann, Fabian - 2019
The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to an increase in future labor income tax revenue on top of direct bequest tax revenue. We first show in a theoretical model that a simple back-of-the-envelope calculation, based...
Persistent link: https://www.econbiz.de/10012892312
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How Do Inheritances Shape Wealth Inequality? Theory and Evidence from Sweden
Nekoei, Arash; Seim, David - 2021
inheritance within a decade while the inheritances of wealthy heirs remain intact. These different depletion rates are not due to … in inequality could be due to either a com-pressed inheritance distribution or similar chances of having wealthy parents … in inherited wealth over time. This implies that inheritance taxation can reduce long-run wealth inequality only through …
Persistent link: https://www.econbiz.de/10013232284
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Age and Health Related Inheritance Taxation
Leroux, M.‐L; Pestieau, Pierre - 2021
This paper studies the design of an optimal non linear inheritance taxation when individuals differ in wage as well as …
Persistent link: https://www.econbiz.de/10013233139
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Behavioral Responses to Inheritance and Gift Taxation : Evidence from Germany
Glogowsky, Ulrich - 2021
The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how … strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines …
Persistent link: https://www.econbiz.de/10013315177
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The (Un)Importance of Inheritance
Black, Sandra E.; Devereux, Paul J.; Landaud, Fanny; … - 2022
much different from the actual distribution. Our findings suggest that inheritance taxes may do little to mitigate the …
Persistent link: https://www.econbiz.de/10013305650
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Political Donations, Public Procurement and Government Efficiency
Titl, Vítězslav - 2019
Firms’ political donations can induce distortions in the allocation of public procurement contracts. In this article, we employ an advanced non-parametric efficiency model to study the public sector (cost) efficiency implications of such distortions. Using a unique dataset covering the Czech...
Persistent link: https://www.econbiz.de/10012872063
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The Bonus-Income Donation Norm
Drouvelis, Michalis - 2019
Can social norms affect fundamental patterns of behavior such as income effects? Studies of determinants of giving to charities and other individuals yield a wide range of income-effect estimates. We conduct two experiments to first test whether the effect of income on charitable giving depends...
Persistent link: https://www.econbiz.de/10012858205