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Inheritance taxation in a model with intergenerational time transfers
Belan, Pascal; Moussault, Erwan - In: The B.E. journal of economic analysis & policy 20 (2020) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10012170941
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Intergenerational altruism and house prices : evidence from bequest tax reforms in Italy
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - 2014
We identify the degree of intergenerational altruism in an OLG framework à la Barro exploiting the quasi …-experimental variation generated by reforms of bequest taxation (estate or inheritance tax, in the U.S.) and taxes on inter vivos real estate … parameter of interest via the effect of changes in the tax rate on house prices. We find that the intergenerational altruism …
Persistent link: https://www.econbiz.de/10011730011
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Inheritance taxation with agents differing in altruism
Belan, Pascal; Moussault, Erwan - In: Revue d'économie politique 132 (2022) 5, pp. 793-833
Persistent link: https://www.econbiz.de/10013462219
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The effect of inter vivos gifts taxation on wealth inequality and economic growth
Nakano, Ryota - 2021
Persistent link: https://www.econbiz.de/10012797920
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Are Americans and Indians more altruistic than the Japanese and Chinese? : evidence from a new international survey of bequest plans
Horioka, Charles - 2014
This paper discusses three alternative assumptions concerning household preferences (altruism, self-interest, and a … desirability of stimulative fiscal policies, public pensions, and inheritance taxes. …
Persistent link: https://www.econbiz.de/10010354604
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Why do people leave bequests? : for love or self-interest?
Horioka, Charles Yuji - 2014
that there are large inter-country differences in the degree of selfishness and altruism, with the Japanese and Chinese … religiosity appear to be the main cause of inter-country differences in the degree of selfishness and altruism. …
Persistent link: https://www.econbiz.de/10010348289
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Chapter 16 Wealth transfer taxation: a survey of the theoretical literature
Cremer, Helmuth; Pestieau, Pierre - In: Handbook of the economics of giving, altruism and …, (pp. 1107-1134). 2006
combinations of bequest motives, the general conclusion is that the case for a zero taxation of inheritance is very weak. …
Persistent link: https://www.econbiz.de/10014023662
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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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How inheriting affects bequest plans
Stark, Oded; Nicinska, Anna - 2015
inheritance provides which account for its impact on the intention to bequeath; it is rather the family tradition of bequeathing …
Persistent link: https://www.econbiz.de/10011349415