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Charities and the political support for estate taxation

Author

Listed:
  • Georges Casamatta

    (LISA - Laboratoire « Lieux, Identités, eSpaces, Activités » (UMR CNRS 6240 LISA) - CNRS - Centre National de la Recherche Scientifique - Università di Corsica Pasquale Paoli [Université de Corse Pascal Paoli])

  • Helmuth Cremer

    (TSE-R - Toulouse School of Economics - UT Capitole - Université Toulouse Capitole - Comue de Toulouse - Communauté d'universités et établissements de Toulouse - INRA - Institut National de la Recherche Agronomique - EHESS - École des hautes études en sciences sociales - CNRS - Centre National de la Recherche Scientifique)

  • Pierre Pestieau

    (PSE - Paris-Jourdan Sciences Economiques - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - INRA - Institut National de la Recherche Agronomique - EHESS - École des hautes études en sciences sociales - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique)

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. (C) 2011 Elsevier B.V. All rights reserved.

Suggested Citation

  • Georges Casamatta & Helmuth Cremer & Pierre Pestieau, 2012. "Charities and the political support for estate taxation," Post-Print hal-02520601, HAL.
    • Handle: RePEc:hal:journl:hal-02520601
    DOI: 10.1016/j.econlet.2011.12.101
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    JEL classification:

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

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