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A Framework for Assessing Estate and Gift Taxation

Kaplow, Louis - 2000

Whether and how estates and gifts should be taxed has long been a controversial subject, and the approach to estate and gift taxation varies among developed countries. Arguments for and against various forms of transfer taxation have focused on concerns about the distribution of income and...

Persistent link: https://www.econbiz.de/10012470975

Estate Taxes and Charitable Bequests by the Wealthy

Joulfaian, David - 2000

Charitable bequests are an important source of philanthropic support. Unlike bequests to children which can be taxed at …

Persistent link: https://www.econbiz.de/10012471104

Progressive Estate Taxation

Farhi, Emmanuel - 2009

For an economy with altruistic parents facing productivity shocks, the optimal estate taxation is progressive: fortunate parents should face lower net returns on their inheritances. This progressivity reflects optimal mean reversion in consumption, which ensures that a long-run steady state...

Persistent link: https://www.econbiz.de/10012721523

Progressive Estate Taxation

Farhi, Emmanuel - 2007

Persistent link: https://www.econbiz.de/10012778251

Optimum Taxation of Inheritances

Brunner, Johann K. - 2008

We incorporate the fact that inheritances create a second distinguishing characteristic of individuals, in addition to earning abilities, into an optimum income taxation model with bequests motivated by joy of giving. We show that a tax on inheritances and a uniform tax on all expenditures...

Persistent link: https://www.econbiz.de/10012771692

Bequest Motives, Inheritance Tax, and Housing Choice : A Problem of Inefficient Empty Nests

Seko, Miki - 2019

motive and inheritance tax. Japanese household panel data show that empty nests are more pronounced for elderly, non … more likely. The motive to bequeath housing is influenced by the inheritance-tax benefit of housing in addition to income …, wealth, and better housing structures. Thus, the inheritance-tax benefit of housing exacerbates a long-term empty nest …

Persistent link: https://www.econbiz.de/10012858444