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Diagnosis murder : the death of state death taxes

Conway, Karen Smith; Rork, Jonathan C. - In: Economic inquiry : journal of the Western Economic … 42 (2004) 4, pp. 537-559

Persistent link: https://www.econbiz.de/10002394009

Gift taxes and lifetime transfers : time series evidence

Joulfaian, David - In: Journal of public economics 88 (2004) 9/10, pp. 1917-1929

Persistent link: https://www.econbiz.de/10002106977

Wealth inequality and intergenerational links

De Nardi, Mariacristina - In: The review of economic studies 71 (2004) 3, pp. 743-768

Persistent link: https://www.econbiz.de/10002140203

Precautionary wealth accumulation

Huggett, Mark - In: The review of economic studies 71 (2004) 3, pp. 769-781

Persistent link: https://www.econbiz.de/10002140211

Pareto-improving bequest taxation : presented at CESifo Area Conference on Public Sector Economics, April 2005

Grossmann, Volker; Poutvaara, Panu - 2005

Altruistic parents may transfer resources to their offspring by providing education, and by leaving bequests. We show that in the presence of wage taxation, a small bequest tax may improve efficiency in an overlapping-generations framework with only intended bequests, by enhancing incentives of...