Many have advocated the taxation of bequests and gifts as income in order to achieve substantial revenues from unearned … wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary …’s income. Even for those who claim the inclusion of inherited wealth in the beneficiary’s income tax base, the features of the …

Many have advocated the taxation of bequests and gifts as income in order to achieve substantial revenues from unearned … wealth and address inequality. There are, though, many drawbacks to the idea of taxing inheritance as part of the beneficiary …'s income. Even for those who claim the inclusion of inherited wealth in the beneficiary's income tax base, the features of the …

tax base among high-income heirs. The paper then compares the 2009 estate tax to an inheritance tax designed to have … transferred (an estate tax) or the amount received (an inheritance tax). The estimates presented are derived by adapting the Urban …-Brookings Tax Policy Center Estate Tax Microsimulation Model to incorporate heirs' inherited and non-inherited income based on data …

income distribution. While inherited income is distributed fairly evenly across most of the population, it rises sharply at … economic income. Nevertheless, the relationship between the heir’s financial circumstances and his or her estate tax burden is … unearned income that inheritances represent. We should use that opportunity to reform, not repeal, the estate tax system so …

inherited income among high-income households. It also appears to be a relatively efficient source of revenue. Nevertheless, the … with an inheritance tax …

income and wealth can be taxed at different rates. In the model, parents accumulate human and physical capital in order to …. Redistributive labor income taxation has a negative impact on short- and long-run growth and inequality while capital taxation … stochastic Simulation of the model. In the short run initial income-inequality can stimulate growth, while initial inequality of …

using the data from the inheritance and gift tax statistics for Germany. A revenue shift from income to inheritance tax …The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed … the OECD. The purpose of this paper is therefore to shed light on the question whether the inheritance tax is a promising …

, covering both labor income and inheritance. This paper studies the concentration and substitutability of these two traits in … outcomes seen in France. By assuming a sequential revelation of inheritance and labor income in marital sorting, we develop a … inheritance and labor income after marriage for Germany under the actual rate of return, growth rate, demographics as well as …