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An Analysis of Fiscal Policy Under Operative and Inoperative Bequest Motives
Abel, Andrew B. - 2021
This paper presents a general equilibrium model with logarithmic preferences and technology. If the non-negativity constraint on bequests is strictly binding, then the bequest motive is characterized as inoperative. After determining the conditions for operative and inoperative bequest motives,...
Persistent link: https://www.econbiz.de/10013233462
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Optimal taxation of bequests in a model with initial wealth
Brunner, Johann K.; Pech, Susanne - In: The Scandinavian journal of economics 114 (2012) 4, pp. 1368-1392
Persistent link: https://www.econbiz.de/10009744335
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Bequest taxes, donations, and house prices
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - In: The B.E. journal of macroeconomics 13 (2013) 1, pp. 355-379
Persistent link: https://www.econbiz.de/10010227773
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Inheritance taxation in a model with intergenerational time transfers
Belan, Pascal; Moussault, Erwan - In: The B.E. journal of economic analysis & policy 20 (2020) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10012170941
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Can inheritance taxation promote equality of opportunities?
Fize, Etienne; Grimprel, Nicolas; Landais, Camille - In: LSE public policy review 2 (2022) 4, pp. 1-14
Persistent link: https://www.econbiz.de/10013470969
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Inheritance taxation with agents differing in altruism
Belan, Pascal; Moussault, Erwan - In: Revue d'économie politique 132 (2022) 5, pp. 793-833
Persistent link: https://www.econbiz.de/10013462219
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The impact of bequest taxation on savings and transfers
Kudła, Janusz; Kruszewski, Robert; Dudek, Maciej; … - In: Equilibrium : quarterly journal of economics and … 18 (2023) 2, pp. 333-365
Persistent link: https://www.econbiz.de/10014430525
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Intergenerational altruism and house prices : evidence from bequest tax reforms in Italy
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - 2014
-experimental variation generated by reforms of bequest taxation (estate or inheritance tax, in the U.S.) and taxes on inter vivos real estate …
Persistent link: https://www.econbiz.de/10011730011
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Inheritance, bequests, and labor supply : inheritance-related work disincentives can be strong, but labor supply could increase if bequests facilitate entrepreneurship
Cox, Donald - 2014
of cash. Recent evidence suggests inheritance-related work disincentives can be strong - unexpected inheritances can …
Persistent link: https://www.econbiz.de/10011418681
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"Predistribution", property-owning democracy and land value taxation
Kerr, Gavin - In: Politics, philosophy & economics : ppe 15 (2016) 1, pp. 67-91
Persistent link: https://www.econbiz.de/10011434777