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Wealth transfer taxation: a survey

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Author Info
Helmuth Cremer
Pierre Pestieau

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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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Paper provided by DELTA (Ecole normale supérieure) in its series DELTA Working Papers with number 2003-20.

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Date of creation: 2003
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Handle: RePEc:del:abcdef:2003-20

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  6. Louis Kaplow, 2000. "A Framework for Assessing Estate and Gift Taxation," NBER Working Papers 7775, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  7. Cremer, H. & Pestieau, P. & Rochet, J.-C., 2001. "Capital Income Taxation when Inherited Wealth is not Observable," Papers 0120, Catholique de Louvain - Center for Operations Research and Economics.
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  32. Cremer, H. & Pestieau, P. & Rochet, J.-C., 1999. "Direct Versus Indirect Taxation: the Design of the Tax Structure Revisited," Papers 9910, Catholique de Louvain - Center for Operations Research and Economics.
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  33. Altonji, Joseph G & Hayashi, Fumio & Kotlikoff, Laurence J, 1992. "Is the Extended Family Altruistically Linked? Direct Tests Using Micro Data," American Economic Review, American Economic Association, vol. 82(5), pages 1177-98, December. [Downloadable!] (restricted)
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  1. Nordblom, Katarina & Ohlsson, Henry, 2005. "Tax Avoidance and Intra-Family Transfers," Working Paper Series 2005:6, Uppsala University, Department of Economics. [Downloadable!]
    Other versions:
  2. Pierre Pestieau & Motohiro Sato, 2006. "Estate Taxation with Both Accidental and Planned Bequests," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
  3. Christian Kleiber & Martin Sexauer & Klaus Wälde, 2006. "Bequests, Taxation and the Distribution of Wealth in a General Equilibrium Model," CESifo Working Paper Series CESifo Working Paper No. , CESifo GmbH. [Downloadable!]
    Other versions:
  4. 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. [Downloadable!]
  5. Volker Grossmann & Panu Poutvaara, 2006. "Pareto-Improving Bequest Taxation," IZA Discussion Papers 2277, Institute for the Study of Labor (IZA). [Downloadable!]
    Other versions:
  6. Bertocchi, Graziella, 2007. "The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective," CEPR Discussion Papers 6115, C.E.P.R. Discussion Papers. [Downloadable!] (restricted)
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