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Salience of inherited wealth and the support for inheritance taxation

Bastani, Spencer; Waldenström, Daniel - 2019

We study how attitudes to inheritance taxation are influenced by information about the role of inherited wealth in … aggregate importance of inherited wealth and its link to inequality of opportunity significantly increases the support for …. Changes in the perceived economic importance of inherited wealth and altered views on whether luck matters most for economic …

Persistent link: https://www.econbiz.de/10011966731

Behavioral responses to inheritance and gift taxation : evidence from Germany

Glogowsky, Ulrich - 2020

bunching approach to such double-kinked tax schedules, I document that individuals tailor their taxable wealth transfers to the … taxable wealth transfers lie below 0.1. …

Persistent link: https://www.econbiz.de/10012299807

How should capital be taxed? : theory and evidence from Sweden

Bastani, Spencer; Waldenström, Daniel - 2018

This paper presents a comprehensive analysis of the role of capital taxation in advanced economies with a focus on the Swedish experience. We synthesize the existing theoretical literature, present facts about the capital stock and its distribution, review current capital tax practices and...

Persistent link: https://www.econbiz.de/10011825361

Information provision and support for inheritance taxation : evidence from a representative survey experiment in Germany

Bellani, Luna; Berriochoa, Kattalina; Kapteina, Mark; … - 2024

proportion of inherited wealth only negligibly affects policy demand. Our results suggest that pocketbook motives and …

Persistent link: https://www.econbiz.de/10014576946

Optimum taxation of inheritances

Brunner, Johann K. (contributor); Pech, Susanne (contributor) - 2008

Persistent link: https://www.econbiz.de/10003712575

Parents' desire to make equal inter vivos transfers

Halvorsen, Elin (contributor); … - 2008

This study argues that parents have a desire for dividing equally between their children, and that this motive applies to transfers of gifts inter vivos. We suggest that the equal division motive competes with traditional altruism: support to the child or the children with greatest needs. When...

Persistent link: https://www.econbiz.de/10003790974

Estate taxation with both accidental and planned bequests

Pestieau, Pierre (contributor); Sato, Motohiro (contributor) - 2006

Persistent link: https://www.econbiz.de/10003377075

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/10003977422

Optimum taxation of bequests in a model with initial wealth

Brunner, Johann K.; Pech, Susanne - 2010

contrast to the standard model, individuals differ not only in earning abilities, but also in initial (inherited) wealth. In … - arises, given that initial wealth increases with earning abilities. Its introduction increases intertemporal social welfare …

Persistent link: https://www.econbiz.de/10003942194

The bequest tax as long-term care insurance

Brunner, Johann K. - 2012

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/10009571741

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