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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)

Additional information is available for the following registered author(s):

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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Publisher 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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Related research
Keywords: bequests; inheritance; estate taxation;

Other versions of this item:

Find related papers by JEL classification:
H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
D91 - Microeconomics - - Intertemporal Choice and Growth - - - Intertemporal Consumer Choice; Life Cycle Models and Saving
D64 - Microeconomics - - Welfare Economics - - - Altruism

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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.:
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  35. Pierre Pestieau, 2002. "The Role of Gift and Estate Transfers in the United States and in Europe," CREPP Working Papers 0202, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège. [Downloadable!]
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Full references

Cited by:
(explanations, 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. 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 Group Munich. [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 Group Munich. [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)
    Other versions:
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