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Tax avoidance and intra-family transfers

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  • Nordblom, Katarina
  • Ohlsson, Henry

Abstract

To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect tax avoidance? These issues are important for families and their welfare, as well as for governments and their possibilities of raising revenue from transfer taxes. In this paper we study the effects of transfer taxes on altruistic parents’ transfers to their children. Using a theoretical model we find that altruistic parents do not necessarily tax minimize. However, in some cases when they do, there is an infinitely large excess burden of a transfer tax. We also find that integration of transfer taxes reduces tax avoidance. All tax avoidance is eliminated with complete integration.

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Bibliographic Info

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

Volume (Year): 90 (2006)
Issue (Month): 8-9 (September)
Pages: 1669-1680

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Handle: RePEc:eee:pubeco:v:90:y:2006:i:8-9:p:1669-1680

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

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  1. Helmuth Cremer & ) & Pierre Pestieau, 2004. "Wealth Trasfer Taxation: A Survey," Public Economics 0401004, EconWPA.
  2. Joulfaian, David & McGarry, Kathleen, 2004. "Estate and Gift Tax Incentives and Inter Vivos Giving," National Tax Journal, National Tax Association, vol. 57(2), pages 429-44, June.
  3. Nordblom, Katarina & Ohlsson, Henry, 2005. "Tax Avoidance and Intra-Family Transfers," Working Paper Series 2005:6, Uppsala University, Department of Economics.
  4. Hammar, Henrik & Jagers, Sverker & Nordblom, Katarina, 2005. "Tax Evasion and the Importance of Trust," Working Papers in Economics 179, University of Gothenburg, Department of Economics.
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  13. Joulfaian, David, 2005. "Choosing between gifts and bequests: How taxes affect the timing of wealth transfers," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2069-2091, December.
  14. Bernheim, B. Douglas & Lemke, Robert J. & Scholz, John Karl, 2004. "Do estate and gift taxes affect the timing of private transfers?," Journal of Public Economics, Elsevier, vol. 88(12), pages 2617-2634, December.
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