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Pareto-improving bequest taxation
Grossmann, Volker; Poutvaara, Panu - 2005
Altruistic parents may transfer resources to their offspring by providing education, and by leaving bequests. We show … with only intended bequests, by enhancing incentives of parents to invest in their children's education. This result holds …
Persistent link: https://www.econbiz.de/10010261311
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Pareto-Improving Bequest Taxation
Grossmann, Volker; Poutvaara, Panu - CESifo - 2005
Altruistic parents may transfer resources to their offspring by providing education, and by leaving bequests. We show … with only intended bequests, by enhancing incentives of parents to invest in their children’s education. This result holds …
Persistent link: https://www.econbiz.de/10005766188
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Pareto-improving bequest taxation
Grossmann, Volker; Poutvaara, Panu - In: International Tax and Public Finance 16 (2009) 5, pp. 647-669
Persistent link: https://www.econbiz.de/10008491880
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Poverty, Human Capital, Life-cycle and the Tax and Transfer Bases: The Role of Education for Development and International Competition
Petersen, Hans-Georg - Lehrstuhl für Finanzwissenschaft, Wirtschafts- und … - 2011
revenue, which is spent for public goods (including education) and transfers (for poverty reduction). The efficient design of … the education system (by private and public education investments) determines the quality of the human capital stock as … consumption and saving. An efficient tax and transfer system being accompanied by an education system financed in public private …
Persistent link: https://www.econbiz.de/10009323207
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Poverty, human capital, life-cycle and the tax and transfer bases: The role of education for development and international competition
Petersen, Hans-Georg - 2011
revenue, which is spent for public goods (including education) and transfers (for poverty reduction). The efficient design of … the education system (by private and public education investments) determines the quality of the human capital stock as … consumption and saving. An efficient tax and transfer system being accompanied by an education system financed in public private …
Persistent link: https://www.econbiz.de/10010282647
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Pareto-Improving Bequest Taxation
Grossmann, Volker; Poutvaara, Panu - 2021
Altruistic parents may transfer resources to their offspring by providing education, and by leaving bequests. We show … with only intended bequests, by enhancing incentives of parents to invest in their children's education. This result holds …
Persistent link: https://www.econbiz.de/10013318327
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The impact of intergenerational transfers on household wealth inequality in Japan and the United States
Niimi, Yoko; Horioka, Charles - 2016
To help shed light on the implications of intergenerational transfers for wealth inequality, this paper examines whether or not individuals who receive intergenerational transfers from their parents are more likely to leave bequests to their children than those who do not using data for Japan...
Persistent link: https://www.econbiz.de/10011564960
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BEQUESTS, GIFTS, AND EDUCATION Swedish evidence on parents’ transfer behavior
Nordblom, Katarina; Ohlsson, Henry - Nationalekonomiska institutionen, Handelshögskolan - 2002
We study the motives behind parents’ transfers to their children, and the relationship between tangible transfers and educational investments. Another issue is the channels parents choose for tangible transfers. Do they use bequests and inter vivos gifts as substitutes or complements? We use a...
Persistent link: https://www.econbiz.de/10005423942
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The impact of intergenerational transfers on household wealth inequality in Japan and the United States
Niimi, Yoko; Horioka, Charles - 2016
To help shed light on the implications of intergenerational transfers for wealth inequality, this paper examines whether or not individuals who receive intergenerational transfers from their parents are more likely to leave bequests to their children than those who do not using data for Japan...
Persistent link: https://www.econbiz.de/10011537589
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To own or not to own your life insurance policy?
Joulfaian, David - In: Journal of Public Economics 118 (2014) C, pp. 120-127
Life insurance proceeds are generally subject to the estate tax. An exception is when the policy is owned by the beneficiaries and the insured gives up ownership and control, including the ability to change beneficiaries. Should the insured strategically own the policy contract and potentially...
Persistent link: https://www.econbiz.de/10010931407