Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a...

In this paper we examine the properties of the optimal linearestate tax in the presence of a complete set of tax instrumentsavailable to the social planner. We allow for both types of bequestmotives, namely altruistic and accidental. We examine the casefor estate taxation which seems to be the...

In this paper we examine the properties of the optimal linear estate tax in the presence of a complete set of tax instruments available to the social planner. We allow for both types of bequest motives, namely altruistic and accidential. We examine the case for estate taxation which seem to be...

In this paper we examine the properties of the optimal linear estate tax in the presence of a complete set of tax instruments available to the social planner. We allow for both types of bequest motives, namely altruistic and accidental. We examine the case for estate taxation which seems to be...