IDEAS home Printed from https://ideas.repec.org/p/cor/louvrp/1495.html

Non-linear taxation of bequests, equal sharing rules and the tradeoff between intra- and inter-family inequalities

Author

Listed:
  • CREMER, Helmuth
  • PESTIEAU, Pierre

Abstract

No abstract is available for this item.

Suggested Citation

  • CREMER, Helmuth & PESTIEAU, Pierre, 2001. "Non-linear taxation of bequests, equal sharing rules and the tradeoff between intra- and inter-family inequalities," LIDAM Reprints CORE 1495, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    • Handle: RePEc:cor:louvrp:1495
    DOI: 10.1016/S0047-2727(00)00094-3
    Note: In : Journal of Public Economics, 79, 35-53, 2001
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    Other versions of this item:

    Citations

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


    Cited by:

    1. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
    2. Helmuth Cremer & Pierre Pestieau, 2011. "The Tax Treatment of Intergenerational Wealth Transfers ," CESifo Economic Studies, CESifo Group, vol. 57(2), pages 365-401, June.
    3. Mauro Baranzini, 2005. "Modigliani's life-cycle theory of savings fifty years later," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 58(233-234), pages 109-172.
    4. Tomer Blumkin & Efraim Sadka, 2001. "Estate Taxation," CESifo Working Paper Series 558, CESifo.
    5. Helmuth Cremer & Pierre Pestieau, 2003. "Wealth transfer taxation: a survey," DELTA Working Papers 2003-20, DELTA (Ecole normale supérieure).
    6. Ctirad Slavik & Kevin Wiseman, 2018. "Tough Love for Lazy Kids: Dynamic Insurance and Equal Bequests," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 27, pages 64-80, January.
    7. Monisankar Bishnu & Nick L Guo & Cagri Kumru, 2018. "A Revisit to the Annuity Role of Estate Tax," ANU Working Papers in Economics and Econometrics 2018-658, Australian National University, College of Business and Economics, School of Economics.
    8. Volker Grossmann & Panu Poutvaara, 2009. "Pareto-improving bequest taxation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 16(5), pages 647-669, October.
    9. Pierre Pestieau & Motohiro Sato, 2008. "Long‐Term Care: the State, the Market and the Family," Economica, London School of Economics and Political Science, vol. 75(299), pages 435-454, August.
    10. Bossmann, Martin & Kleiber, Christian & Walde, Klaus, 2007. "Bequests, taxation and the distribution of wealth in a general equilibrium model," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1247-1271, August.
    11. Mauro Baranzini, 2005. "Modigliani's life-cycle theory of savings fifty years later," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 58(233-234), pages 109-172.
    12. Olivier Bargain & Olivier Donni, 2014. "Optimal Commodity Taxation and Redistribution within Households," Economica, London School of Economics and Political Science, vol. 81(321), pages 48-62, January.
    13. Jiang, Lily, 2010. "Estate tax and lifetime income inequality," Economic Modelling, Elsevier, vol. 27(3), pages 613-619, May.
    14. Oscar Erixson & Henry Ohlsson, 2019. "Estate division: equal sharing, exchange motives, and Cinderella effects," Journal of Population Economics, Springer;European Society for Population Economics, vol. 32(4), pages 1437-1480, October.
    15. Georges Casamatta, 2023. "On the desirability of taxing bequests," Journal of Economics, Springer, vol. 138(3), pages 195-219, April.
    16. Blumkin, Tomer & Sadka, Efraim, 2005. "Income taxation with intergenerational mobility: Can higher inequality lead to less progression?," European Economic Review, Elsevier, vol. 49(7), pages 1915-1925, October.
    17. Olivier Bargain & Olivier Donni, 2012. "Targeting and child poverty," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 39(4), pages 783-808, October.
    18. Hisahiro Naito, 2003. "Optimal Nonlinear Income and Inheritance Taxation in an Infinite Horizon Model with Quasi-linear Preference," ISER Discussion Paper 0595, Institute of Social and Economic Research, The University of Osaka.
    19. Stefano STAFFOLANI & Enzo VALENTINI, 2006. "Bequest Taxation, allocation of talents, education and efficiency," Working Papers 248, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali.
    20. Blumkin, Tomer & Sadka, Efraim, 2004. "Estate taxation with intended and accidental bequests," Journal of Public Economics, Elsevier, vol. 88(1-2), pages 1-21, January.
    21. Staffolani, Stefano & Valentini, Enzo, 2007. "Bequest taxation and efficient allocation of talents," Economic Modelling, Elsevier, vol. 24(4), pages 648-672, July.

    More about this item

    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:cor:louvrp:1495. See general information about how to correct material in RePEc.

    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 bibliographic 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.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alain GILLIS (email available below). General contact details of provider: https://edirc.repec.org/data/coreebe.html .

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

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.