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A Case for Differential Inheritance Taxation

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  • Helmuth Cremer
  • Pierre Pestieau

Abstract

This paper incorporates the case of a variable number of children in a simple model of the distribution of inherited wealth. In particular, the possibility of childless couples, and hence of bequests from relatives other than parents (i.e., "collateral bequests") is considered. Within such a setting, two questions are raised. First, do collateral bequests increase the distributional inequality of wealth? Second, should one adopt inheritance tax rates that depend on the inheritor's blood relationship to the donor? In other words, does there exist an economic justification for differential inheritance taxation such as it is usual in many countries (e.g. France and Germany).

Suggested Citation

  • Helmuth Cremer & Pierre Pestieau, 1988. "A Case for Differential Inheritance Taxation," Annals of Economics and Statistics, GENES, issue 9, pages 167-182.
    • Handle: RePEc:adr:anecst:y:1988:i:9:p:167-182
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    Cited by:

    1. Helmuth Cremer & ) & Pierre Pestieau, 2003. "Wealth Transfer Taxation: A Survey," Public Economics 0311003, University Library of Munich, Germany.
    2. Helmuth Cremer & Pierre Pestieau, 2011. "The Tax Treatment of Intergenerational Wealth Transfers ," CESifo Economic Studies, CESifo Group, vol. 57(2), pages 365-401, June.
    3. Louis Kaplow, 2000. "A Framework for Assessing Estate and Gift Taxation," NBER Working Papers 7775, National Bureau of Economic Research, Inc.

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