IDEAS home Printed from https://ideas.repec.org/a/hpe/journl/y2012v200i1p75-93.html
   My bibliography  Save this article

Bequests, Taxation and the Distribution of Income and Wealth

Author

Listed:
  • Frank A. Cowell

    () (STICERD and London School of Economics)

Abstract

We examine the role of taxation within a simple model of wealth accumulation transmission from generation to generation. It turns out that the role of bequest taxation may be central to the development of inequality in the long run. Whether it does so depends on the the way that consumption behaviour by each generation is determined.

Suggested Citation

  • Frank A. Cowell, 2012. "Bequests, Taxation and the Distribution of Income and Wealth," Hacienda Pública Española, IEF, vol. 200(1), pages 75-93, March.
  • Handle: RePEc:hpe:journl:y:2012:v:200:i:1:p:75-93
    as

    Download full text from publisher

    File URL: http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/200_Art3.pdf
    Download Restriction: no

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Cowell, Frank A., 2014. "Piketty in the long run," LSE Research Online Documents on Economics 65992, London School of Economics and Political Science, LSE Library.
    2. Richard C. Barnett & Joydeep Bhattacharya & Helle Bunzel, 2014. "Voting For Income-Immiserizing Redistribution In The Meltzer–Richard Model," Economic Inquiry, Western Economic Association International, vol. 52(2), pages 682-695, April.

    More about this item

    Keywords

    Bequests; Wealth Taxation; Income Distribution; Wealth Distribution;

    JEL classification:

    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hpe:journl:y:2012:v:200:i:1:p:75-93. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Belén Miquel Burgos). General contact details of provider: http://edirc.repec.org/data/iefgves.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.