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Bequest taxes and accumulation of household wealth : US - Japan comparison
Barthold, Thomas A.; Itō, Takatoshi - 1991
Persistent link: https://www.econbiz.de/10000814214
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Choosing between gifts and bequests : how taxes affect the timing of wealth transfers
Joulfaian, David - In: Journal of public economics 89 (2005) 11/12, pp. 2069-2091
Persistent link: https://www.econbiz.de/10003177454
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Choosing between gifts and bequests : how taxes affect the timing of wealth transfers
Joulfaian, David - 2005
Persistent link: https://www.econbiz.de/10002527233
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Wealth distribution and optimal inheritance taxation in life-cycle economies with intergenerational transfers
Heer, Burkhard - In: The Scandinavian journal of economics 103 (2001) 3, pp. 445-465
Persistent link: https://www.econbiz.de/10001617499
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Behavioral responses to the estate tax : inter vivos giving
McGarry, Kathleen - In: National tax journal 53 (2000) 4,1, pp. 913-931
Persistent link: https://www.econbiz.de/10001547503
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Charitable contributions and intergenerational transfers
Auten, Gerald E. - In: Journal of public economics 59 (1996) 1, pp. 55-68
Persistent link: https://www.econbiz.de/10001194085
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Bequest Taxes and Accumulation of Household Wealth : U.S. - Japan Comparison
Barthold, Thomas A.; Ito, Takatoshi - 2021
The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in...
Persistent link: https://www.econbiz.de/10013217215
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Bequest Taxes and Accumulation of Household Wealth : U.S. - Japan Comparison
Barthold, Thomas A. - 1991
The objective of this paper is two-fold. First, we describe and compare the gift and bequest (estate) tax systems in the United States and Japan. Second, we use tax data to estimate the magnitude of intergenerational transfers. The magnitude of intergenerational transfers provides aid in...
Persistent link: https://www.econbiz.de/10012475314
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Wealth distribution and optimal inheritance taxation in life-cycle economies with intergenerational transfers
Heer, Burkhard - 2000
a sniall proportion of ohserved wealth heterogeneitv. The introduction of an inheritance tax increases both welfare are …
Persistent link: https://www.econbiz.de/10010440978
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Wealth distribution and optimal inheritance taxation in life-cycle economies with intergenerational transfers
Heer, Burkhard - 2000
Persistent link: https://www.econbiz.de/10013428367