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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 / Review of Public Economics, IEF, vol. 200(1), pages 75-93, March.
    • Handle: RePEc:hpe:journl:y:2012:v:200:i:1:p:75-93
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    Citations

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    Cited by:

    1. 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.
    2. 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.

    More about this item

    Keywords

    Bequests; Wealth Taxation; Income Distribution; Wealth Distribution;
    All these keywords.

    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

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