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Transfer Motives and Tax Policy

  • Louis Kaplow

This paper considers the optimal tax treatment of voluntary transfers to individuals in a" framework that integrates redistributive income taxation and estate and gift taxation. Under this" formulation, redistributive considerations become secondary. The optimal tax treatment of" transfers depends upon the differences between expenditures on transfers and ordinary personal" consumption. It turns out that some types of transfers confer a sort of positive externality on" donees, some create tax revenue externalities, and some affect donors' and donees' marginal" utilities of income in a manner relevant to the optimal taxation problem. Different types of" transfers have qualitatively different effects.

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File URL: http://www.nber.org/papers/w6340.pdf
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Paper provided by National Bureau of Economic Research, Inc in its series NBER Working Papers with number 6340.

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Date of creation: Mar 1999
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Publication status: published as AEA Papers and Proceedings, vol. 88, no. 2, pp. 283-288k, May 1998.(Published as "Tax Policy and "
Handle: RePEc:nbr:nberwo:6340
Note: PE
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  1. Kotlikoff, Laurence J & Spivak, Avia, 1981. "The Family as an Incomplete Annuities Market," Journal of Political Economy, University of Chicago Press, vol. 89(2), pages 372-91, April.
  2. Douglas Holtz-Eakin & David Joulfaian & Harvey Rosen, 1992. "Entrepreneurial Decisions and Liquidity Constraints," Working Papers 679, Princeton University, Department of Economics, Industrial Relations Section..
  3. Bernheim, B Douglas & Shleifer, Andrei & Summers, Lawrence H, 1985. "The Strategic Bequest Motive," Journal of Political Economy, University of Chicago Press, vol. 93(6), pages 1045-76, December.
  4. Atkinson, A B, 1971. "Capital Taxes, the Redistribution of Wealth and Individual Savings," Review of Economic Studies, Wiley Blackwell, vol. 38(114), pages 209-227, April.
  5. Kaplow, Louis, 1995. "A note on subsidizing gifts," Journal of Public Economics, Elsevier, vol. 58(3), pages 469-477, November.
  6. Andreoni, James, 1990. "Impure Altruism and Donations to Public Goods: A Theory of Warm-Glow Giving?," Economic Journal, Royal Economic Society, vol. 100(401), pages 464-77, June.
  7. Stark, Oded & Falk, Ita, 1998. "Transfers, Empathy Formation, and Reverse Transfers," American Economic Review, American Economic Association, vol. 88(2), pages 271-76, May.
  8. Buchanan, James M, 1983. "Rent Seeking, Noncompensated Transfers, and Laws of Succession," Journal of Law and Economics, University of Chicago Press, vol. 26(1), pages 71-85, April.
  9. Cox, Donald, 1987. "Motives for Private Income Transfers," Journal of Political Economy, University of Chicago Press, vol. 95(3), pages 508-46, June.
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