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Estate Tax Reform : Issues and Options
Batchelder, Lily L. - 2009
The upcoming one-year repeal of the federal estate tax creates an opportunity to reconsider the taxation of wealth transfers. This paper argues that federal wealth transfer taxes should be retained and potentially expanded. The estate tax contributes importantly to the progressivity of the tax...
Persistent link: https://www.econbiz.de/10014046960
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Reform Options for the Estate Tax System : Targeting Unearned Income, Testimony Before the U.S. Senate Committee on Finance
Batchelder, Lily L. - 2010
This testimony makes three main points. First, inheritances tend to exacerbate existing economic disparities and may be the most important barrier to intergenerational economic mobility. These tendencies are most pronounced at the top of the income distribution. While inherited income is...
Persistent link: https://www.econbiz.de/10014045314
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How inheriting affects bequest plans
Stark, Oded; Nicinska, Anna - 2015
We present and test the idea that bequest planning is linked with the experience of inheriting. We consider "a family tradition of bequeathing" as a channel through which the intention to bequeath is molded by and is positively correlated with the experience of inheriting. We use data from the...
Persistent link: https://www.econbiz.de/10011349415
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How inheriting affects bequest plans
Stark, Oded; Nicinska, Anna - 2015
We present and test the idea that bequest planning is linked with the experience of inheriting. We consider "a family tradition of bequeathing" as a channel through which the intention to bequeath is moulded by and is positively correlated with the experience of inheriting. Using data from the...
Persistent link: https://www.econbiz.de/10011348397
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Premature deaths, accidental bequests and fairness
Fleurbaey, Marc; Leroux, Marie-Louise; Pestieau, Pierre; … - 2017
While little agreement exists regarding the taxation of bequests in general, there is a widely held view that accidental bequests should be subject to a confiscatory tax. We propose to reexamine the optimal taxation of accidental bequests in an economy where individuals care about what they...
Persistent link: https://www.econbiz.de/10011778698
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Age-related taxation of bequests in the presence of a dependency risk
Leroux, Marie-Louise; Pestieau, Pierre - 2020
This paper studies the design of the optimal linear taxation of bequests when individuals differ in wage as well as in their risks of both mortality and old-age dependence. We assume that the government cannot distinguish between bequests motives, that is whether bequests resulted from...
Persistent link: https://www.econbiz.de/10012304266
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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
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A Road Map for Efficiently Taxing Heterogeneous Agents
Karabarbounis, Marios - 2016
This paper characterizes optimal labor-income taxes that depend on age, household assets, and filing status (one or two earners) within a life-cycle model with heterogeneous, two-member households and endogenous human capital. The key innovation is a labor supply elasticity that varies...
Persistent link: https://www.econbiz.de/10012996138
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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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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