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Wealth transfer taxation with both accidental and planned bequests

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  • MICHEL, Philippe
  • PESTIEAU, Pierre

Abstract

Actual bequests are an hybrid of canonical types and in particular of accidental bequest and paternalistic bequest related to some joy of giving. In this case the estate consists of two components: an amount intended by altruistic parents and an amount which results from the 'premature' death of parents. 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.

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Bibliographic Info

Paper provided by Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) in its series CORE Discussion Papers with number 2002059.

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Date of creation: 00 Oct 2002
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Handle: RePEc:cor:louvco:2002059

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Cited by:
  1. Helmuth Cremer & Pierre Pestieau, 2003. "Wealth Transfer Taxation: A Survey," Economics Working Paper Archive wp_394, Levy Economics Institute.
  2. Cremer, Helmuth & Gahvari, Firouz & Pestieau, Pierre, 2009. "Accidental bequests: a curse for the rich and a boon for the poor," TSE Working Papers 09-119, Toulouse School of Economics (TSE).
  3. PESTIEAU, Pierre & SATO, Motohiro, . "Estate taxation with both accidental and planned bequests," CORE Discussion Papers RP -2054, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).

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