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Bequests, Taxation and the Distribution of Income and Wealth

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Author Info

  • Frank A. Cowell

    ()
    (STICERD and London School of Economics)

Abstract

We examine the role of taxation within a simple model of wealth accumulation transmission from generation to generation. It turns out that the role of bequest taxation may be central to the development of inequality in the long run. Whether it does so depends on the the way that consumption behaviour by each generation is determined.

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Bibliographic Info

Article provided by IEF in its journal Hacienda Pública Española/Review of Public Economics.

Volume (Year): 200 (2012)
Issue (Month): 1 (March)
Pages: 75-93

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Handle: RePEc:hpe:journl:y:2012:v:200:i:1:p:75-93

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Related research

Keywords: Bequests; Wealth Taxation; Income Distribution; Wealth Distribution;

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