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 including bequests are equivalent and that either is desirable, according to an …

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

on bequests or on inheritances allow further redistribution, if in the parent generation initial wealth and earning … social welfare is ambiguous. A tax on all expenditures of a generation (a uniform tax on consumption plus bequests) has the … same redistributive effect as an inheritance tax but does not distort the bequest decision. …

This article incorporates tax evasion into an optimum taxation framework with individuals differing in earning … abilities and initial wealth. We find that despite the possibility of its evasion a tax on initial wealth should supplement the … optimal nonlinear income tax, given a positive correlation between initial wealth and earning abilities. Further, even if …

result in a one-to-one reduction of the estate. In this situation a tax on bequests provides insurance and its introduction … causes a smaller deadweight loss than an income or consumption tax. I also characterize the optimal tax and transfer system …

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 including bequests are equivalent and that either is desirable, according to an …

this model a redistributive motive for an inheritance tax - which is equivalent to a uniform tax on all expenditures …

result in a one-to-one reduction of the estate. In this situation a tax on bequests provides insurance and its introduction … causes a smaller deadweight loss than an income or consumption tax. I also characterize the optimal tax and transfer system …

This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …