We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in … inherited wealth could be one explanation behind the relatively marginalized role of inheritance taxation in developed economies … aggregate importance of inherited wealth and its link to inequality of opportunity significantly increases the support for …

well as at all levels of net wealth at a point in time. Gifts and inheritances are only an important source of income flows … much different from the actual distribution. Our findings suggest that inheritance taxes may do little to mitigate the … extreme wealth inequality in society …

The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to … that a simple back-of-the-envelope calculation, based on existing estimates for the reduction in earnings after wealth … economy. Besides the joint distribution of income and inheritances, quasi-experimental evidence regarding the size of wealth …

in inherited wealth over time. This implies that inheritance taxation can reduce long-run wealth inequality only through … inheritance within a decade while the inheritances of wealthy heirs remain intact. These different depletion rates are not due to … different consumption or labor supply responses but due to different rates of return on inherited wealth. Upon their receipt …

This paper studies the design of an optimal non linear inheritance taxation when individuals differ in wage as well as …

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 to reduce future wealth taxes, we find a small negative effect …. This is effect is entirely driven by households paying more in wealth taxes. The extensive-margin variation has no effect …

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 … bunching approach to such double-kinked tax schedules, I document that individuals tailor their taxable wealth transfers to the …