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A note on the annuity role of estate tax : online supplement
Bishnu, Monisankar; Kumru, Cagri - 2020
Persistent link: https://www.econbiz.de/10012320548
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Estate taxation and human capital with information externalities
Hedlund, Aaron - In: Macroeconomic dynamics 24 (2020) 3, pp. 568-600
Persistent link: https://www.econbiz.de/10012240991
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The crucial role of social welfare criteria and individual heterogeneity for optimal inheritance taxation
García-Miralles, Esteban - In: The B.E. journal of economic analysis & policy 20 (2020) 2, pp. 1-16
Persistent link: https://www.econbiz.de/10012258217
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A Becker-Tomes model with investment risk
Zhu, Shenghao - In: Economic theory : official journal of the Society for … 67 (2019) 4, pp. 951-981
Persistent link: https://www.econbiz.de/10012056011
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Taxes, frictions and asset shifting - when Swedes disinherited themselves
Escobar, Sebastian; Ohlsson, Henry; Selin, Håkan - 2019
the inheritance to their children. We present evidence on strong and precise responses to this incentive. We quantify … recipients. When the Swedish inheritance tax was in place, heirs could lower their inheritance tax bills by passing on part of …
Persistent link: https://www.econbiz.de/10011989898
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Essays on the economics of intergenerational wealth transfers
Werder, Marten von - 2019
Persistent link: https://www.econbiz.de/10012116397
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Inequality of opportunity, inequality of effort, and innovation
Spiganti, Alessandro - 2020
Persistent link: https://www.econbiz.de/10012200824
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Taxing bequests and consumption in the steady state
Brunner, Johann K.; Pech, Susanne - 2017 - Revised Version
We study the optimal tax system in a dynamic model where di¤erences in wages induce di¤erences in inheritances, and the transition from parent ability to child ability is described by a Markov chain. In accordance with empirical evidence, we assume that in any generation more able individuals...
Persistent link: https://www.econbiz.de/10011736616
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Ricardian equivalence revisited : deficits, gifts and bequests
Barczyk, Daniel - In: Journal of economic dynamics & control 63 (2016), pp. 1-24
Persistent link: https://www.econbiz.de/10011708169
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Wealth inequality, family background, and estate taxation
De Nardi, Mariacristina; Yang, Fang - In: Journal of monetary economics 77 (2016), pp. 130-145
Persistent link: https://www.econbiz.de/10011709129