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Wealth Transfer Taxation: A Survey

  • Helmuth Cremer
  • Pierre Pestieau

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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File URL: http://www.cesifo-group.de/portal/page/portal/DocBase_Content/WP/WP-CESifo_Working_Papers/wp-cesifo-2003/wp-cesifo-2003-10/cesifo1_wp1061.pdf
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Paper provided by CESifo Group Munich in its series CESifo Working Paper Series with number 1061.

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Date of creation: 2003
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Handle: RePEc:ces:ceswps:_1061
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  36. Boadway, Robin & Keen, Michael, 2000. "Redistribution," Handbook of Income Distribution, in: A.B. Atkinson & F. Bourguignon (ed.), Handbook of Income Distribution, edition 1, volume 1, chapter 12, pages 677-789 Elsevier.
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  39. CREMER, Helmuth & PESTIEAU, Pierre, . "Delaying inter vivos transmissions under asymmetric information," CORE Discussion Papers RP -1346, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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