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Estate taxation with intended and accidental bequests

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  • Blumkin, Tomer
  • Sadka, Efraim

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 88 (2004)
Issue (Month): 1-2 (January)
Pages: 1-21

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Handle: RePEc:eee:pubeco:v:88:y:2004:i:1-2:p:1-21

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Web page: http://www.elsevier.com/locate/inca/505578

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References

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  1. Chamley, Christophe, 1986. "Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives," Econometrica, Econometric Society, vol. 54(3), pages 607-22, May.
  2. E. Sheshinski & Y. Wiess, 1978. "Uncertainty and Optimal Social Security Systems," Working papers 225, Massachusetts Institute of Technology (MIT), Department of Economics.
  3. Atkinson, A. B. & Stiglitz, J. E., 1972. "The structure of indirect taxation and economic efficiency," Journal of Public Economics, Elsevier, vol. 1(1), pages 97-119, April.
  4. Eckstein, Zvi & Eichenbaum, Martin S & Peled, Dan, 1985. "The Distribution of Wealth and Welfare in the Presence of Incomplete Annuity Markets," The Quarterly Journal of Economics, MIT Press, vol. 100(3), pages 789-806, August.
  5. Laitner, John & Ohlsson, Henry, 2001. "Bequest motives: a comparison of Sweden and the United States," Journal of Public Economics, Elsevier, vol. 79(1), pages 205-236, January.
  6. Deaton, Angus, 1979. "Optimally uniform commodity taxes," Economics Letters, Elsevier, vol. 2(4), pages 357-361.
  7. Mirrlees, James A, 1971. "An Exploration in the Theory of Optimum Income Taxation," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 175-208, April.
  8. Kotlikoff, Laurence J & Summers, Lawrence H, 1981. "The Role of Intergenerational Transfers in Aggregate Capital Accumulation," Journal of Political Economy, University of Chicago Press, vol. 89(4), pages 706-32, August.
  9. Sadka, Efraim, 1978. "On the Optimal Taxation of Consumption Externalities," The Quarterly Journal of Economics, MIT Press, vol. 92(1), pages 165-74, February.
  10. Deaton, Angus, 1981. "Optimal Taxes and the Structure of Preferences," Econometrica, Econometric Society, vol. 49(5), pages 1245-60, September.
  11. Atkinson, A. B. & Stiglitz, J. E., 1976. "The design of tax structure: Direct versus indirect taxation," Journal of Public Economics, Elsevier, vol. 6(1-2), pages 55-75.
  12. Barro, Robert J, 1974. "Are Government Bonds Net Wealth?," Journal of Political Economy, University of Chicago Press, vol. 82(6), pages 1095-1117, Nov.-Dec..
  13. CREMER, Helmuth & PESTIEAU, Pierre, . "Non-linear taxation of bequests, equal sharing rules and the tradeoff between intra- and inter-family inequalities," CORE Discussion Papers RP -1495, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  14. Abel, Andrew B, 1985. "Precautionary Saving and Accidental Bequests," American Economic Review, American Economic Association, vol. 75(4), pages 777-91, September.
  15. Tuomala, Matti, 1985. " Simplified Formulae for Optimal Linear Income Taxation," Scandinavian Journal of Economics, Wiley Blackwell, vol. 87(4), pages 668-72.
  16. Hurd, Michael D, 1989. "Mortality Risk and Bequests," Econometrica, Econometric Society, vol. 57(4), pages 779-813, July.
  17. Sadka, Efraim, 1977. "A theorem on uniform taxation," Journal of Public Economics, Elsevier, vol. 7(3), pages 387-391, June.
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Citations

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Cited by:
  1. Bossmann, Martin & Kleiber, Christian & Walde, Klaus, 2007. "Bequests, taxation and the distribution of wealth in a general equilibrium model," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1247-1271, August.
  2. Jon Bakija & Joel Slemrod, 2004. "Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns," NBER Working Papers 10645, National Bureau of Economic Research, Inc.
  3. CREMER, Helmuth & GAHVARI, Firouz & PESTIEAU, Pierre, . "Accidental bequests: a curse for the rich and a boon for the poor," CORE Discussion Papers RP -2462, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  4. Volker Grossmann & Panu Poutvaara, 2005. "Pareto-Improving Bequest Taxation," CESifo Working Paper Series 1515, CESifo Group Munich.
  5. Graziella Bertocchi, 2007. "The vanishing bequest tax. The Comparative Evolution of Bequest Taxation in Historical Perspective," Center for Economic Research (RECent) 005, University of Modena and Reggio E., Dept. of Economics.
  6. Volker Meier & Andreas Wagener, 2011. "Do Mobile Pensioners Threaten the Deferred Taxation of Savings?," CESifo Working Paper Series 3617, CESifo Group Munich.
  7. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.

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