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Wealth Transfer Taxation: A Survey

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Author Info

  • Helmuth Cremer

    (University of Toulouse GREMAQ & IDEI)

  • )

    (CREPP,University of Liege, CORE, CEPR & Delta)

  • Pierre Pestieau

    (CREPP,University of Liege, CORE, CEPR & Delta)

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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Bibliographic Info

Paper provided by EconWPA in its series Public Economics with number 0311003.

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Length: 38 pages
Date of creation: 20 Nov 2003
Date of revision:
Handle: RePEc:wpa:wuwppe:0311003

Note: Type of Document - pdf; pages: 38
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Web page: http://128.118.178.162

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Keywords: bequests; inheritance; estate taxation;

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References

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Citations

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Cited by:
  1. Bossmann, Martin & Kleiber, Christian & Walde, Klaus, 2007. "Bequests, taxation and the distribution of wealth in a general equilibrium model," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1247-1271, August.
  2. Nordblom, Katarina & Ohlsson, Henry, 2005. "Tax avoidance and intra-family transfers," Working Papers in Economics 164, University of Gothenburg, Department of Economics.
  3. 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.
  4. Severinov, Sergei, 2006. "Bequests as signals: Implications for fiscal policy," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1995-2008, November.
  5. Volker Grossmann & Panu Poutvaara, 2005. "Pareto-Improving Bequest Taxation," CESifo Working Paper Series 1515, CESifo Group Munich.
  6. Bertocchi, Graziella, 2007. "The Vanishing Bequest Tax: The Comparative Evolution of Bequest Taxation in Historical Perspective," IZA Discussion Papers 2578, Institute for the Study of Labor (IZA).
  7. Staffolani, Stefano & Valentini, Enzo, 2007. "Bequest taxation and efficient allocation of talents," Economic Modelling, Elsevier, vol. 24(4), pages 648-672, July.
  8. Giovanni D'Alessio, 2012. "Wealth and inequality in Italy," Questioni di Economia e Finanza (Occasional Papers) 115, Bank of Italy, Economic Research and International Relations Area.

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