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Wealth transfer taxation: a survey of the theoretical literature

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  • CREMER, Helmuth
  • PESTIEAU, Pierre

Abstract

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 crucially depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined. Even though there are as many results as models and as many models as combinations of bequest motives, the general conclusion is that the case for a zero taxation of inheritance is very weak.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • CREMER, Helmuth & PESTIEAU, Pierre, 2006. "Wealth transfer taxation: a survey of the theoretical literature," CORE Discussion Papers RP 1874, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Handle: RePEc:cor:louvrp:1874
    Note: In : S.-C. Kolm and J. Mercier Ythier (eds.), Handbook of the Economics of Giving, Altruism and Reciprocity, volume 2. Amsterdam, Elsevier, 1107-1134, 2006
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    Cited by:

    1. Brülhart, Marius & Parchet, Raphaël, 2014. "Alleged tax competition: The mysterious death of bequest taxes in Switzerland," Journal of Public Economics, Elsevier, vol. 111(C), pages 63-78.
    2. Brunner Johann K. & Pech Susanne, 2012. "Optimal Taxation of Wealth Transfers When Bequests are Motivated by Joy of Giving," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-22, March.
    3. Frank A. Cowell, 2008. "Income Distribution and Inequality," Chapters,in: The Elgar Companion to Social Economics, chapter 13 Edward Elgar Publishing.
    4. repec:eee:poleco:v:52:y:2018:i:c:p:85-102 is not listed on IDEAS
    5. Johann K. Brunner & Susanne Pech, 2008. "Optimum taxation of inheritances," Economics working papers 2008-06, Department of Economics, Johannes Kepler University Linz, Austria.
    6. Marius Brülhart & Raphaël Parchet, 2010. "Alleged Tax Competition: The Mysterious Death of InheritanceTaxes in Switzerland," Cahiers de Recherches Economiques du Département d'Econométrie et d'Economie politique (DEEP) 10.04, Université de Lausanne, Faculté des HEC, DEEP.
    7. Paola Profeta & Simona Scabrosetti & Stanley Winer, 2014. "Wealth transfer taxation: an empirical investigation," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 21(4), pages 720-767, August.
    8. Carlos Garriga & Fernando Sánchez-Losada, 2009. "Estate taxation with warm-glow altruism," Portuguese Economic Journal, Springer;Instituto Superior de Economia e Gestao, vol. 8(2), pages 99-118, August.
    9. Johann K. Brunner & Susanne Pech, 2012. "Optimal Taxation of Bequests in a Model with Initial Wealth," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1368-1392, December.
    10. repec:spr:soinre:v:136:y:2018:i:1:d:10.1007_s11205-016-1529-5 is not listed on IDEAS
    11. Joseph E. Stiglitz, 2017. "Pareto Efficient Taxation and Expenditures: Pre- and Re-distribution," NBER Working Papers 23892, National Bureau of Economic Research, Inc.
    12. Keuschnigg, Christian, 2011. "Intra- und intergenerative Gerechtigkeit in der Finanzpolitik," Economics Working Paper Series 1137, University of St. Gallen, School of Economics and Political Science.
    13. Robin Boadway, 2010. "Efficiency and Redistribution: An Evaluative Review of Louis Kaplow's The Theory of Taxation and Public Economics," Journal of Economic Literature, American Economic Association, vol. 48(4), pages 964-979, December.

    More about this item

    JEL classification:

    • Z13 - Other Special Topics - - Cultural Economics - - - Economic Sociology; Economic Anthropology; Language; Social and Economic Stratification

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