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Charities and the political support for estate taxation

Author

Listed:
  • CASAMATTA, Georges
  • CREMER, Helmuth
  • PESTIEAU, Pierre

Abstract

We explain why wealthy people often favor estate taxation, while wealthless people oppose it. Wealthy people devote part of their estate to charities. Estate taxation with tax breaks for charities increases contributions to an otherwise underprovided public good.
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Suggested Citation

  • CASAMATTA, Georges & CREMER, Helmuth & PESTIEAU, Pierre, 2012. "Charities and the political support for estate taxation," LIDAM Reprints CORE 2380, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    • Handle: RePEc:cor:louvrp:2380
    DOI: 10.1016/j.econlet.2011.12.101
    Note: In : Economics Letters, 115(3), 423-426, 2012
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    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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