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The economics of wealth transfer tax

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Author Info

  • CREMER, Helmuth

    ()
    (IDEI, Toulouse School of Economics, France)

  • PESTIEAU, Pierre

    ()
    (Center for Operations Research and Econometrics (CORE), Université catholique de Louvain (UCL), Louvain la Neuve, Belgium; CREPP, Université de Liège, Belgium; PSE and CEPR)

Abstract

This paper discusses the merits of wealth transfer taxation on both efficiency and equity grounds. It first deals with the popular debate that is dominated by American economists. This debate concerns the US estate tax, which is one, among many, types of wealth transfer tax. After addressing the main issues prevailing in this debate and discussing the lack of popular support for such tax, the paper adopts a more theoretical approach to explore the pluses and the minuses of a wealth transfer tax. The main point is that the desirability of a wealth transfer tax depends on the motives of wealth accumulation and transmission.

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File URL: http://www.uclouvain.be/cps/ucl/doc/core/documents/coredp2010_30web.pdf
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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 2010030.

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Date of creation: 01 Jun 2010
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Handle: RePEc:cor:louvco:2010030

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Keywords: estate tax; inheritance tax; bequest motives;

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  1. Luc Arrondel & André Masson, 2002. "Altruism, Exchange or Indirect Reciprocity: What do the Data on Family Transfers Show?," DELTA Working Papers 2002-18, DELTA (Ecole normale supérieure).
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