Narrow search
Showing 1 - 10 of 1,685
Cover Image
Optimal Timing in Rotten Kid Families
Faria, João Ricardo - 2017
In a family context with endogenous timing, multiple public goods and alternative parental instruments, we show that …
Persistent link: https://www.econbiz.de/10012961947
Cover Image
Unequal Bequests
Francesconi, Marco - 2015
Using data from the Health and Retirement Study (HRS), we make two contributions to the literature on end-of-life transfers. First, we show that unequal bequests are much more common than generally recognized, with one-third of parents with wills planning to divide their estates unequally among...
Persistent link: https://www.econbiz.de/10013027094
Cover Image
Inherited Wealth and Demographic Aging
Onder, Harun - 2016
annuities, or for a given level of annuitization, both increasing longevity and decreasing fertility should reduce the inherited … distributed if aging is driven by a drop in fertility. In comparison, the effect of increasing longevity on their distribution in …
Persistent link: https://www.econbiz.de/10012985794
Cover Image
Pensions and Fertility : Back to the Roots - The Introduction of Bismarck's Pension Scheme and the European Fertility Decline
Fenge, Robert; Scheubel, Beatrice - 2021
Fertility has long been declining in industrialised countries and the existence of public pension systems is considered … which a public pension system depresses fertility. Our theoretical framework highlights that the effect of a public pension … system on fertility works via the impact of contributions in such a system on disposable income as well as via the impact on …
Persistent link: https://www.econbiz.de/10013315719
Cover Image
Optimum Taxation of Inheritances
Brunner, Johann K. - 2008
We incorporate the fact that inheritances create a second distinguishing characteristic of individuals, in addition to earning abilities, into an optimum income taxation model with bequests motivated by joy of giving. We show that a tax on inheritances and a uniform tax on all expenditures...
Persistent link: https://www.econbiz.de/10012771692
Cover Image
Premature Deaths, Accidental Bequests and Fairness
Fleurbaey, Marc - 2018
While little agreement exists regarding the taxation of bequests in general, there is a widely held view that accidental bequests should be subject to a confiscatory tax. We propose to reexamine the optimal taxation of accidental bequests in an economy where individuals care about what they...
Persistent link: https://www.econbiz.de/10012927516
Cover Image
Optimum Taxation of Bequests in a Model with Initial Wealth
Brunner, Johann K. - 2010
this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …
Persistent link: https://www.econbiz.de/10013146981
Cover Image
Taxing Bequests and Consumption in the Steady State
Brunner, Johann K.; Pech, Susanne - 2021
We study the optimal tax system in a dynamic model where differences in wages induce differences in inheritances, and the transition from parent ability to child ability is described by a Markov chain. We characterize expected inheritances in the steady state and show that the Atkinson-Stiglitz...
Persistent link: https://www.econbiz.de/10013315698
Cover Image
The Bequest Tax as Long-Term Care Insurance
Brunner, Johann K. - 2021
I study a model of a representative individual who has a motive for leaving bequests and is at risk of needing long-term care in old age. I assume - as is typical for OECD countries - that the individual is not fully insured against this risk. Moreover, at realization the individual is unable to...
Persistent link: https://www.econbiz.de/10013315876
Cover Image
Real Estate Prices and the Importance of Bequest Taxation
Bellettini, Giorgio; Taddei, Filippo - 2021
implications. We test the predictions of our theory employing a unique policy shock: the abolition of bequest and donation taxation …
Persistent link: https://www.econbiz.de/10013316391