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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. Laurence J. Kotlikoff & Avia Spivak, 1979. "The Family as an Incomplete Annuities Market," NBER Working Papers 0362, National Bureau of Economic Research, Inc.
  2. Oded Stark & Ita Falk, 1998. "Transfers, Empathy Formation, and Reverse Transfers," Departmental Working Papers _091, Chinese University of Hong Kong, Department of Economics.
  3. Cox, Donald, 1987. "Motives for Private Income Transfers," Journal of Political Economy, University of Chicago Press, vol. 95(3), pages 508-46, June.
  4. Shleifer, Andrei & Summers, Lawrence H. & Bernheim, B. Douglas, 1986. "The Strategic Bequest Motive," Scholarly Articles 3721794, Harvard University Department of Economics.
  5. 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.
  6. Holtz-Eakin, D. & Joulfaian, D. & Rosen, H.S., 1992. "Entrepreneurial Decisions and Liquidity Constraints," Papers 129, Princeton, Department of Economics - Financial Research Center.
  7. Louis Kaplow, 1994. "A Note on Subsidizing Gifts," NBER Working Papers 4868, National Bureau of Economic Research, Inc.
  8. 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.
  9. 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.
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