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Wealth Transfer Taxation: A Survey

  • Helmuth Cremer

    (University of Toulouse GREMAQ & IDEI)

  • )

    (CREPP,University of Liege, CORE, CEPR & Delta)

  • Pierre Pestieau

    (CREPP,University of Liege, CORE, CEPR & Delta)

The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design closely depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.

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File URL: http://econwpa.repec.org/eps/pe/papers/0311/0311003.pdf
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Paper provided by EconWPA in its series Public Economics with number 0311003.

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Length: 38 pages
Date of creation: 20 Nov 2003
Date of revision:
Handle: RePEc:wpa:wuwppe:0311003
Note: Type of Document - pdf; pages: 38
Contact details of provider: Web page: http://econwpa.repec.org

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  17. MICHEL, Philippe & PESTIEAU , Pierre, 1994. "Fiscal Policy in a Growth Model with Both Altruistic and Non Altruistic Agents," CORE Discussion Papers 1994049, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  18. Cremer, Helmuth & Pestieau, Pierre, 1996. "Bequests as a Heir "Discipline Device."," Journal of Population Economics, Springer, vol. 9(4), pages 405-14, November.
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  20. Becker, Gary S & Tomes, Nigel, 1979. "An Equilibrium Theory of the Distribution of Income and Intergenerational Mobility," Journal of Political Economy, University of Chicago Press, vol. 87(6), pages 1153-89, December.
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