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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
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Progressive Estate Taxation
Farhi, Emmanuel - 2009
For an economy with altruistic parents facing productivity shocks, the optimal estate taxation is progressive: fortunate parents should face lower net returns on their inheritances. This progressivity reflects optimal mean reversion in consumption, which ensures that a long-run steady state...
Persistent link: https://www.econbiz.de/10012721523
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Progressive Estate Taxation
Farhi, Emmanuel - 2007
For an economy with altruistic parents facing productivity shocks, the optimal estate taxation is progressive: fortunate parents should face lower net returns on their inheritances. This progressivity reflects optimal mean reversion in consumption, which ensures that a long-run steady state...
Persistent link: https://www.econbiz.de/10012778251
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Progressive Estate Taxation
Farhi, Emmanuel - 2006
For an economy with altruistic parents facing productivity shocks, the optimal estate taxation is progressive: fortunate parents should face lower net returns on their inheritances. This progressivity reflects optimal mean reversion in consumption, which ensures that a long-run steady state...
Persistent link: https://www.econbiz.de/10012466061
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Chapter 6. Taxation of Intergenerational Transfers and Wealth
Kopczuk, Wojciech - In: Handbook of public economics : volume 5, (pp. 329-390). 2013
In this chapter, I review empirical and theoretical literature on taxation of intergenerational transfers (estates, bequests, inheritances, inter vivos gifts) and wealth. The main message may be summarized as follows. Empirical evidence on bequest motivations and responses to estate taxation is...
Persistent link: https://www.econbiz.de/10014025491
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Should wealth transfers be taxed? : citizens' view on a fundamental question
Bischoff, Ivo; Kusa, Nataliya - 2016 - This version: October 14, 2016
than men are. Citizens' attitude towards inheritance taxation does not depend on their personal experience in giving long …-term care. Expecting the typical German family to reward intra-familial caregiving through a higher inheritance reduces the …
Persistent link: https://www.econbiz.de/10011546290
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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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Can inheritance taxation promote equality of opportunities?
Fize, Etienne; Grimprel, Nicolas; Landais, Camille - In: LSE public policy review 2 (2022) 4, pp. 1-14
Persistent link: https://www.econbiz.de/10013470969
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Optimal taxation of bequests in a model with initial wealth
Brunner, Johann K.; Pech, Susanne - In: The Scandinavian journal of economics 114 (2012) 4, pp. 1368-1392
Persistent link: https://www.econbiz.de/10009744335