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This paper analyzes optimal nonlinear income and inheritance taxation by incorporating two types of models that were … information environment we characterize optimal income and inheritance taxation. This paper shows that, contrary to the general … perception that inheritance taxation should be progressive to some extent, the expected tax liability of those who have a higher …
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Gift tax has been in the Ghanaian Tax Laws since 1975 but collection from this source is very limited. Information asymmetry is a major problem since many potential recipients of taxable gifts are not aware of the tax. Double taxation is now a serious debate when discussing gift tax. Tax...
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We examine how long-term life insurance contracts can be designed to incorporate uncertain future bequest needs. An individual who buys a life insurance contract early in life is often uncertain about the future financial needs of his or her family, in the event of an untimely death. Ideally,...
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We evaluate a temporary public sector employment program targeted at individuals with weak labor market attachment, applying dynamic inverse probability weighting to account for dynamic selection. We show that the program is successful in increasing employment and reducing social assistance....
Persistent link: https://www.econbiz.de/10012879620
We study the design of social long-term care (LTC) insurance when informal care is exchange-based. Parents do not observe their children's cost of providing care, which is continuously distributed over some interval. They choose a rule specifying transfers that are conditional on the level of...
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