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Making Bequests Without Spoiling Children : Bequests as an Implicit Optimal Tax Structure and the Possibility That Altruistic Bequests are not Equaliz
Kotlikoff, Laurence J. - 1988
This paper examines the bequest\gift behavior of altruistic parents who do not know their children's abilities and … cannot observe their children's work effort. Parents are likely to respond to this information problem by making larger … bequests to higher earning children and by using their transfers implicitly either to tax at the margin low earning children or …
Persistent link: https://www.econbiz.de/10012476325
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Making Bequests Without Spoiling Children : Bequests as an Implicit Optimal Tax Structure and the Possibility that Altruistic Bequests are Not Equaliz
Kotlikoff, Laurence J.; Razin, Assaf - 2021
This paper examines the bequest\gift behavior of altruistic parents who do not know their children's abilities and … cannot observe their children's work effort. Parents are likely to respond to this information problem by making larger … bequests to higher earning children and by using their transfers implicitly either to tax at the margin low earning children or …
Persistent link: https://www.econbiz.de/10013222309
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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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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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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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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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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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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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How inheriting affects bequest plans
Stark, Oded; Nicinska, Anna - In: Economica 82 (2015), pp. 1126-1152
Persistent link: https://www.econbiz.de/10011478568
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How inheriting affects bequest plans
Stark, Oded; Nicinska, Anna - 2015
inheritance provides which account for its impact on the intention to bequeath; it is rather the family tradition of bequeathing …
Persistent link: https://www.econbiz.de/10011349415