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...

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...

Ausgehend vom bekannten Resultat von Atkinson und Stiglitz kommt man im Standardmodell der optimalen Besteuerung zum Schluss, dass eine Erbschaftssteuer ebenso wie andere indirekte Steuern keine Funktion hat, wenn eine optimale nichtlineare Einkommensteuer eingehoben wird. Beruecksichtigt man...