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Optimal estate taxation : more (about) heterogeneity across dynasties

Krug, Philipp - 2022

Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a...

Persistent link: https://www.econbiz.de/10013190790

Optimal estate taxation : more (about) heterogeneity across dynasties

Krug, Philipp - In: FinanzArchiv : European journal of public finance 78 (2022) 4, pp. 470-487

Persistent link: https://www.econbiz.de/10013485953

Exploitation, Altruism, and Social Welfare: An Economic Exploration

Doepke, Matthias - 2013

minimum altruism, in which child labor in a given family is judged relative to a specific social standard. Under this … criterion, child labor is exploitative only in families where the parent (or guardian) displays insufficient altruism towards …

Persistent link: https://www.econbiz.de/10010319596

Tax Avoidance and Intra-Family Transfers

Nordblom, Katarina; Ohlsson, Henry - 2005

To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect tax avoidance? These issues are important for families and their welfare, as well as for governments and their possibilities of...

Persistent link: https://www.econbiz.de/10010321612

Welfare-Enhancing Parental Altruism and Children’s Habit Formation

Zhang, Lin; Ikeda, Shinsuke - 2016

We propose a model of parental altruism in relation to children’s habit formation, as children are unaware of their …

Persistent link: https://www.econbiz.de/10014151624

Cultural transmission with incomplete information : parental perceived efficacy and group misrepresentation

Della Lena, Sebastiano; Panebianco, Fabrizio - 2019

This paper introduces incomplete information in the standard model of cultural transmission (Bisin and Verdier, 2001). We allow parents to ignore own group size and the efficiency of their cultural transmission technology, while receiving a feedback from their children. Using the selfconfirming...

Persistent link: https://www.econbiz.de/10011987110

Habit formation, dynastic altruism, and population dynamics

Schäfer, Andreas; Valente, Simone - 2007

We study the general equilibrium properties of two growth models with overlapping generations, habit formation and endogenous fertility. In the neoclassical model, habits modify the economy's growth rate and generate transitional dynamics in fertility; station- ary income per capita is...

Persistent link: https://www.econbiz.de/10003761255

Chapter 14 Altruism, exchange or indirect reciprocity: what do the data on family transfers show?

Arrondel, Luc; Masson, André - In: Handbook of the economics of giving, altruism and …, (pp. 971-1053). 2006

Most models of family transfers consider only two generations and focus on two motives: altruism and exchange. They … transfers, such as strategic altruism, models with endogenous heterogeneous behavioral regimes (Becker, Cigno), and especially … (against altruism) with small compensatory effects of transfers both between and within generations, and (against exchange …

Persistent link: https://www.econbiz.de/10014023664

From duty to right : the role of public education in the transition to aging societies

Sugimoto, Yoshiaki (contributor); … - 2007

This paper argues that currently advanced, aging economies experienced a qualitative change in the role of public education during the process of industrialization. In the early phases of the Industrial Revolution, public education was regarded as a duty that regulated child labor and thereby...

Persistent link: https://www.econbiz.de/10003556322

From Duty to Right : The Role of Public Education in the Transition to Aging Societies

Sugimoto, Yoshiaki; Nakagawa, Masao - 2007

This paper argues that the introduction of compulsory schooling in early industrialization promoted the growth process that eventually led to a vicious cycle of population aging and negative pressure on education policy. In the early phases of industrialization, public education was undesirable...

Persistent link: https://www.econbiz.de/10014223472