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An age differentiated tax on bequests

Author

Listed:
  • Pestieau, Pierre

    (Université catholique de Louvain, LIDAM/CORE, Belgium)

  • Ponthière, Gregory

Abstract

This chapter presents four arguments supporting an age-differentiated tax on bequests, that is, a tax rate on bequests that is varying with the age of the deceased. The arguments are based on various ethical foundations and lead to an inheritance tax that can be either increasing or decreasing with the age of the deceased. The chapter argues that one of these arguments is more convincing than the three others: the argument supporting a bequest tax increasing with the age of the deceased. The chapter defends age-differentiated taxation on bequests by appealing to considerations of the compensation of unlucky prematurely dead persons in a world of imperfect information.

Suggested Citation

  • Pestieau, Pierre & Ponthière, Gregory, 2023. "An age differentiated tax on bequests," LIDAM Reprints CORE 3264, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    • Handle: RePEc:cor:louvrp:3264
    Note: In: Ageing without Ageism, ed. by Greg Bognar and Axel Gosseries, Oxford University Press, 2023, chap. 19
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    Cited by:

    1. Marie‐Louise Leroux & Pierre Pestieau, 2022. "Age‐related taxation of bequests in the presence of a dependency risk," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 24(1), pages 92-119, February.
    2. Leroux, Marie-Louise & Pestieau, Pierre, 2021. "Age and health related inheritance taxation," LIDAM Discussion Papers CORE 2021002, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).

    More about this item

    Keywords

    Taxation ; age ; justice between age groups ; equality ; bequest tax ; differential longevity;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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