The Tax Treatment of Intergenerational Wealth Transfers
Copyright policy )The Tax Treatment of Intergenerational Wealth Transfers
This paper to surveys the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design crucially depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.
- University of Toulouse France
- Economic Policy Institute United States
- University of Liège Belgium
- Toulouse 1 Capitole University France
- Oxford University Press (United Kingdom) United Kingdom
bequests, Business & economic sciences, Systèmes économiques & économie publique, public finance, Economic systems & public economics, inheritance tax, Estate tax, B- ECONOMIE ET FINANCE, Sciences économiques & de gestion
bequests, Business & economic sciences, Systèmes économiques & économie publique, public finance, Economic systems & public economics, inheritance tax, Estate tax, B- ECONOMIE ET FINANCE, Sciences économiques & de gestion
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