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Estate Taxation with Both Accidental and Planned Bequests

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Author Info
Pierre Pestieau ()
Motohiro Sato ()

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Abstract

Actual inheritances are an hybrid of canonical types of bequests and in particular of accidental bequests and altruistic bequests. In this paper, bequeathed estate consists of two components: an amount intended by altruistic parents and an amount which results from the "premature" death of parents. Altruistic parents can also invest in their children’s education. Taxing those two types of bequests separately is known to have different implications. The purpose of this paper is to see the distributive incidence of estate taxation when those two components are indistinguishable. The substitutability between education and intended bequests plays a key role in the tax design.

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File URL: http://www.cesifo-group.de/DocCIDL/cesifo1_wp1799.pdf
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Publisher Info
Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number CESifo Working Paper No. 1799.

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Date of creation: 2006
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Handle: RePEc:ces:ceswps:_1799

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Related research
Keywords: estate taxation; inheritance; bequests motives;

Find related papers by JEL classification:
D64 - Microeconomics - - Welfare Economics - - - Altruism
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

This paper has been announced in the following NEP Reports:

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
  1. Helmuth Cremer & Pierre Pestieau, 2003. "Wealth transfer taxation: a survey," DELTA Working Papers 2003-20, DELTA (Ecole normale supérieure). [Downloadable!]
    Other versions:
  2. Becker, Gary S & Tomes, Nigel, 1979. "An Equilibrium Theory of the Distribution of Income and Intergenerational Mobility," Journal of Political Economy, University of Chicago Press, vol. 87(6), pages 1153-89, December. [Downloadable!] (restricted)
  3. MICHEL, Philippe & PESTIEAU, Pierre, 2002. "Wealth transfer taxation with both accidental and planned bequests," CORE Discussion Papers 2002059, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE). [Downloadable!]
  4. Blumkin, Tomer & Sadka, Efraim, 2001. "Estate Taxation," CESifo Working Paper Series CESifo Working Paper No. , CESifo Group Munich. [Downloadable!]
  5. Sheshinski, Eytan & Weiss, Yoram, 1981. "Uncertainty and Optimal Social Security Systems," The Quarterly Journal of Economics, MIT Press, vol. 96(2), pages 189-206, May. [Downloadable!] (restricted)
    Other versions:
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