Bequests, Taxation and the Distribution of Income and Wealth
AbstractWe 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 InfoArticle provided by IEF in its journal Hacienda Pública Española/Review of Public Economics.
Volume (Year): 200 (2012)
Issue (Month): 1 (March)
Bequests; Wealth Taxation; Income Distribution; Wealth Distribution;
Find related papers by JEL classification:
- D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
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