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Charities and the political support for estate taxation

Author

Listed:
  • 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. 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.
    2. Emilio Albi & Jorge Martinez-Vazquez (ed.), 2011. "The Elgar Guide to Tax Systems," Books, Edward Elgar Publishing, number 14436.
    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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    More about this item

    Keywords

    Estate taxation; Charities; Nash equilibrium;
    All these keywords.

    JEL classification:

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

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