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Wealth Transfer Taxation: A Survey

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  • Helmuth Cremer
  • Pierre Pestieau

Abstract

The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design closely depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.

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Bibliographic Info

Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 1061.

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Date of creation: 2003
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Handle: RePEc:ces:ceswps:_1061

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References

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Citations

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Cited by:
  1. Grossman, Volker & Poutvaara, Panu, 2009. "Pareto-improving bequest taxation," Munich Reprints in Economics 20438, University of Munich, Department of Economics.
  2. Christian Kleiber & Martin Sexauer & Klaus Waelde, 2006. "Bequests, Taxation and the Distribution of Wealth in a General Equilibrium Model," CESifo Working Paper Series 1723, CESifo Group Munich.
  3. Giovanni D'Alessio, 2012. "Wealth and inequality in Italy," Questioni di Economia e Finanza (Occasional Papers) 115, Bank of Italy, Economic Research and International Relations Area.
  4. Graziella Bertocchi, 2011. "The Vanishing Bequest Tax: The Comparative Evolution Of Bequest Taxation In Historical Perspective," Economics and Politics, Wiley Blackwell, vol. 23(1), pages 107-131, 03.
  5. Nordblom, Katarina & Ohlsson, Henry, 2005. "Tax Avoidance and Intra-Family Transfers," Working Paper Series 2005:6, Uppsala University, Department of Economics.
  6. Severinov, Sergei, 2006. "Bequests as signals: Implications for fiscal policy," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1995-2008, November.
  7. Staffolani, Stefano & Valentini, Enzo, 2007. "Bequest taxation and efficient allocation of talents," Economic Modelling, Elsevier, vol. 24(4), pages 648-672, July.
  8. Rebelein, Robert P., 2005. "Intergenerational Strategic Behavior and Crowding Out in a General Equilibrium Model," Vassar College Department of Economics Working Paper Series 74, Vassar College Department of Economics.

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