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Behavioral responses to inheritance tax: Evidence from notches in France

Author

Listed:
  • Jonathan Goupille-Lebret

    (GATE Lyon Saint-Étienne - Groupe d'Analyse et de Théorie Economique Lyon - Saint-Etienne - ENS de Lyon - École normale supérieure de Lyon - Université de Lyon - UL2 - Université Lumière - Lyon 2 - UCBL - Université Claude Bernard Lyon 1 - Université de Lyon - UJM - Université Jean Monnet - Saint-Étienne - CNRS - Centre National de la Recherche Scientifique)

  • Jose Infante

    (Axa France Solutions - AXA)

Abstract

For the first time, we exploit quasi-experimental variation to investigate the impact of inheritance taxation on wealth accumulation. Using bunching and difference-in-differences methods, we directly estimate several behavioral responses during lifetime, rather than relying solely on observations at death. Our empirical findings shed new light upon wealth accumulation and bequest motives. Taken together, the small responses to inheritance tax estimated cannot be supported by the desire to retain control over wealth.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Jonathan Goupille-Lebret & Jose Infante, 2018. "Behavioral responses to inheritance tax: Evidence from notches in France," Post-Print halshs-01902628, HAL.
    • Handle: RePEc:hal:journl:halshs-01902628
    DOI: 10.1016/j.jpubeco.2018.09.016
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    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • D91 - Microeconomics - - Micro-Based Behavioral Economics - - - Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making

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