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Charities and the political support for estate taxation

Author

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  • Casamatta, Georges
  • Cremer, Helmuth
  • Pestieau, Pierre

Abstract

We explain why wealthy people often favor estate taxation, while wealthless people oppose it. Wealthy people devote part of their estate to charities. Estate taxation with tax breaks for charities increases contributions to an otherwise underprovided public good.

Suggested Citation

  • Casamatta, Georges & Cremer, Helmuth & Pestieau, Pierre, 2012. "Charities and the political support for estate taxation," Economics Letters, Elsevier, vol. 115(3), pages 423-426.
    • Handle: RePEc:eee:ecolet:v:115:y:2012:i:3:p:423-426
    DOI: 10.1016/j.econlet.2011.12.101
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    References listed on IDEAS

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    1. Emilio Albi & Jorge Martinez-Vazquez (ed.), 2011. "The Elgar Guide to Tax Systems," Books, Edward Elgar Publishing, number 14436, June.
    2. Bergstrom, Theodore & Blume, Lawrence & Varian, Hal, 1986. "On the private provision of public goods," Journal of Public Economics, Elsevier, vol. 29(1), pages 25-49, February.
    3. Andreoni, James, 1988. "Privately provided public goods in a large economy: The limits of altruism," Journal of Public Economics, Elsevier, vol. 35(1), pages 57-73, February.
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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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