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Wealth Transfers and Tax Planning : Evidence for the German Bequest Tax

Sommer, Eric - 2017

The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth transfers. Empirical evidence on distortionary effects of bequest taxation is relatively scarce. On the basis of administrative data for Germany, this paper assesses the extent to...

Persistent link: https://www.econbiz.de/10012943696

Fair and Efficient Taxation Under Partial Control : Theory and Evidence

Ooghe, Erwin - 2010

There is clear evidence that fairness plays a role in redistribution. Individuals want to compensate others for their misfortune, while they allow them to enjoy the fruits of their effort. Such fairness considerations have been introduced in political economy and optimal income tax models with a...

Persistent link: https://www.econbiz.de/10013134816

Taxation, Work and Gender Equality in Ireland

Doorley, Karina - 2018

In most developed countries, economies are facing population ageing, falling fertility rates and stagnating labour force participation. The ability of governments to fund future pension and health-care expenditure relies to a large extent on income tax and social security receipts from workers....

Persistent link: https://www.econbiz.de/10012919516

The Vanishing Bequest Tax : The Comparative Evolution of Bequest Taxation in Historical Perspective

Bertocchi, Graziella - 2007

Several countries have recently abolished or significantly reduced their taxes on bequests. Bequest taxes, on the other hand, were among the first to be introduced when modern systems of taxation were developed at the end of the nineteenth century. We propose an explanation for these facts which...

Persistent link: https://www.econbiz.de/10012777737

Taxing Billionaires : Estate Taxes and the Geographical Location of the Ultra-Wealthy

Moretti, Enrico - 2019

We study the effect of state-level estate taxes on the geographical location of the Forbes 400 richest Americans and its implications for tax policy. We use a change in federal tax law to identify the tax sensitivity of the ultra-wealthy's locational choices. Before 2001, some states had an...

Persistent link: https://www.econbiz.de/10012860510

Charitable Bequests and Wealth at Death

Atkinson, Anthony B. - 2012

Charitable bequests are a major source of income for charities but surprisingly little is known about them. The aim of this paper is to propose a multi-stage framework for analysing the bequest decision and to examine the evidence for Great Britain provided by new data on estates. The novelty of...

Persistent link: https://www.econbiz.de/10013097210

Experienced and Inherited Disadvantage : A Longitudinal Study of Early Adulthood Neighbourhood Careers of Siblings

Manley, David - 2018

Longer term exposure to high poverty neighbourhoods can affect individual socio-economic outcomes later in life. Previous research has shown strong path dependence in individual neighbourhood histories. A growing literature shows that the neighbourhood histories of people is linked to the...

Persistent link: https://www.econbiz.de/10012926709

The Inheritance of Educational Inequality Among Young People in Developing Countries

Pastore, Francesco - 2015

This letter provides new evidence on the extent of the inheritance of educational inequality in the eight developing …

Persistent link: https://www.econbiz.de/10013021956

Intergenerational Wealth Mobility and the Role of Inheritance : Evidence from Multiple Generations

Adermon, Adrian - 2016

This study estimates intergenerational correlations in mid-life wealth across three generations, and a young fourth generation, and examines how much of the parent-child association that can be explained by inheritances. Using a Swedish data set we find parent-child rank correlations of...

Persistent link: https://www.econbiz.de/10012985275

Commitment in the Household : Evidence from the Effect of Inheritances on the Labor Supply of Older Married Couples

Blau, David M. - 2016

We study the effect of receiving an inheritance on the labor force participation (LFP) of both the recipient and the … recipient's spouse in a population of older married couples. An inheritance is not subject to laws governing division of marital … inheritance expectations, we interpret the receipt of an inheritance as a shock to wealth. Our results indicate that receiving an …

Persistent link: https://www.econbiz.de/10012986750

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