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Should the death tax die? And should it leave an inheritance?

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Author Info
Cassone, Alberto ()
Marchese, Carla ()

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Abstract

In this paper we examine the possibility of earmarking inheritance taxes to the financing of a transfer to the poor, aimed at reducing the payoff from small crime and at fostering the fulfillment of basic social responsibilities. A simple model of a society in which there are two types of agents either supplying legal labor or participating in criminal activity is presented. The effects of the transfer are examined with reference to two policy designs and to attitudes toward risk\ of the agents. Financing the transfer through inheritance taxation may be advisable as a way of collecting the needed revenue from agents who are likely to maintain strong enough incentives to good.

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File URL: http://polis.unipmn.it/pubbl/RePEc/uca/ucapdv/cassone_marchese2.pdf
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Publisher Info
Paper provided by Department of Public Policy and Public Choice - POLIS in its series P.O.L.I.S. department's Working Papers with number 22.

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Length: 23 pages
Date of creation: Nov 2001
Date of revision:
Handle: RePEc:uca:ucapdv:22

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Related research
Keywords: Inheritance Tax; Crime; Wealth Transfers;

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Find related papers by JEL classification:
H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
K42 - Law and Economics - - Legal Procedure, the Legal System, and Illegal Behavior - - - Illegal Behavior and the Enforcement of Law

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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. Demougin, Dominique & Schwager, Robert, 2000. "Excess burden of criminality and redistribution," International Review of Law and Economics, Elsevier, vol. 20(3), pages 329-351, September. [Downloadable!] (restricted)
  2. Louis Kaplow, 2000. "A Framework for Assessing Estate and Gift Taxation," NBER Working Papers 7775, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
  3. Imrohoroglu, Ayse & Merlo, Antonio & Rupert, Peter, 2000. "On the Political Economy of Income Redistribution and Crime," International Economic Review, Department of Economics, University of Pennsylvania and Osaka University Institute of Social and Economic Research Association, vol. 41(1), pages 1-25, February.
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  4. Zeckhauser, Richard J, 1971. "Optimal Mechanisms for Income Transfer," American Economic Review, American Economic Association, vol. 61(3), pages 324-34, June. [Downloadable!] (restricted)
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This page was last updated on 2009-12-8.

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