IDEAS home Printed from https://ideas.repec.org/r/cor/louvco/2001020.html

Capital income taxation when inherited wealth is not observable

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as


Cited by:

  1. Jacquet, Laurence & Lehmann, Etienne, 2021. "How to Tax Different Incomes?," IZA Discussion Papers 14739, Institute of Labor Economics (IZA).
  2. Spencer Bastani & Sebastian Koehne, 2024. "How Should Consumption Be Taxed?," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 80(3), pages 259-302.
  3. Cremer, Helmuth & Pestieau, Pierre, 2011. "Myopia, redistribution and pensions," European Economic Review, Elsevier, vol. 55(2), pages 165-175, February.
  4. Long, Xin & Pelloni, Alessandra, 2017. "Factor income taxation in a horizontal innovation model," Journal of Public Economics, Elsevier, vol. 154(C), pages 137-159.
  5. Cremer, Helmuth & Roeder, Kerstin, 2017. "Social insurance with competitive insurance markets and risk misperception," Journal of Public Economics, Elsevier, vol. 146(C), pages 138-147.
  6. Peter Diamond, 2009. "Taxes and Pensions," Southern Economic Journal, John Wiley & Sons, vol. 76(1), pages 2-15, July.
  7. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
  8. Cui, Xiaoyong & Gong, Liutang & Li, Wenjian, 2021. "Supply-side optimal capital taxation with endogenous wage inequality," Journal of Public Economics, Elsevier, vol. 198(C).
  9. Helmuth Cremer & Philippe De Donder & Dario Maldonado & Pierre Pestieau, 2009. "Forced Saving, Redistribution, and Nonlinear Social Security Schemes," Southern Economic Journal, John Wiley & Sons, vol. 76(1), pages 86-98, July.
  10. Helmuth Cremer & Firouz Gahvari & Pierre Pestieau, 2012. "Accidental Bequests: A Curse for the Rich and a Boon for the Poor," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1437-1459, December.
  11. Johann K. Brunner & Susanne Pech, 2008. "Optimum taxation of inheritances," Economics working papers 2008-06, Department of Economics, Johannes Kepler University Linz, Austria.
  12. Brunner Johann K. & Pech Susanne, 2012. "Optimal Taxation of Wealth Transfers When Bequests are Motivated by Joy of Giving," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 12(1), pages 1-22, March.
  13. Rapoport, Hillel & Vidal, Jean-Pierre, 2007. "Economic growth and endogenous intergenerational altruism," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1231-1246, August.
  14. Carlier, Guillaume & Dupuis, Xavier & Rochet, Jean-Charles & Thanassoulis, John, 2024. "A general solution to the quasi linear screening problem," Journal of Mathematical Economics, Elsevier, vol. 114(C).
  15. Barbara Annicchiarico & Valentina Antonaroli & Alessandra Pelloni, 2022. "Optimal factor taxation in a scale free model of vertical innovation," Economic Inquiry, Western Economic Association International, vol. 60(2), pages 794-830, April.
  16. Torben M. Andersen, 2020. "Taxation of capital income in overlapping generations economies," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 22(5), pages 1245-1261, September.
  17. Micheletto, Luca, 2008. "Redistribution and optimal mixed taxation in the presence of consumption externalities," Journal of Public Economics, Elsevier, vol. 92(10-11), pages 2262-2274, October.
  18. Matteo Bassi, 2012. "Optimal Libertarian Sin Taxes," CSEF Working Papers 317, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
  19. Volker Meier & Andreas Wagener, 2015. "Do Mobile Pensioners Threaten the Deferred Taxation of Savings?," CESifo Economic Studies, CESifo Group, vol. 61(2), pages 465-483.
  20. Hellwig, Christian & Werquin, Nicolas, 2022. "Using Consumption Data to Derive Optimal Income and Capital Tax Rates," TSE Working Papers 22-1284, Toulouse School of Economics (TSE), revised Jan 2026.
  21. George R. Zodrow, 2019. "Should Capital Income Be Subject to Consumption-Based Taxation?," World Scientific Book Chapters, in: George R Zodrow (ed.), TAXATION IN THEORY AND PRACTICE Selected Essays of George R. Zodrow, chapter 5, pages 131-168, World Scientific Publishing Co. Pte. Ltd..
  22. Helmuth Cremer & Pierre Pestieau, 2011. "The Tax Treatment of Intergenerational Wealth Transfers ," CESifo Economic Studies, CESifo Group, vol. 57(2), pages 365-401, June.
  23. Johann K. Brunner & Susanne Pech, 2013. "Taxing Bequests and Consumption in the Steady State," CESifo Working Paper Series 4453, CESifo.
  24. Hellwig, Martin F., 2005. "A utilitarian approach to the provision and pricing of excludable public goods," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 1981-2003, December.
  25. CREMER, Helmuth & PESTIEAU, Pierre, 2016. "Taxing Pensions," LIDAM Discussion Papers CORE 2016006, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  26. Helmuth Cremer & Pierre Pestieau, 2006. "Intergenerational Transfer of Human Capital and Optimal Education Policy," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 8(4), pages 529-545, October.
  27. Helmuth Cremer & Pierre Pestieau & Emmanuel Thibault & Jean-Pierre Vidal, 2005. "Optimal Tax and Education Policy When Agents Differ in Altruism and Productivity," Annals of Economics and Finance, Society for AEF, vol. 6(2), pages 209-228, November.
  28. Johann K. Brunner, 2010. "Die Erbschaftssteuer im Modell der optimalen Besteuerung," Economics working papers 2010-14, Department of Economics, Johannes Kepler University Linz, Austria.
  29. Johann Brunner & Paul Eckerstorfer & Susanne Pech, 2013. "Optimal taxes on wealth and consumption in the presence of tax evasion," Journal of Economics, Springer, vol. 110(2), pages 107-124, October.
  30. Spencer Bastani & Daniel Waldenström, 2020. "How Should Capital Be Taxed?," Journal of Economic Surveys, Wiley Blackwell, vol. 34(4), pages 812-846, September.
  31. Gahvari, Firouz & Micheletto, Luca, 2016. "Capital income taxation and the Atkinson–Stiglitz theorem," Economics Letters, Elsevier, vol. 147(C), pages 86-89.
  32. Stiglitz, Joseph E., 2018. "Pareto efficient taxation and expenditures: Pre- and re-distribution," Journal of Public Economics, Elsevier, vol. 162(C), pages 101-119.
  33. Ferguson, Neil T.N. & Michaelsen, Maren M., 2015. "Money changes everything? Education and regional deprivation revisited," Economics of Education Review, Elsevier, vol. 48(C), pages 129-147.
  34. Bastani, Spencer & Waldenström, Daniel, 2018. "How Should Capital Be Taxed? Theory and Evidence from Sweden," IZA Discussion Papers 11475, Institute of Labor Economics (IZA).
  35. Johann Brunner & Susanne Pech, 2008. "Optimum taxation of life annuities," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 30(2), pages 285-303, February.
  36. Johann K. Brunner & Susanne Pech, 2012. "Optimal Taxation of Bequests in a Model with Initial Wealth," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1368-1392, December.
  37. Antoine Ferey & Benjamin B. Lockwood & Dmitry Taubinsky, 2024. "Sufficient Statistics for Nonlinear Tax Systems with General Across-Income Heterogeneity," American Economic Review, American Economic Association, vol. 114(10), pages 3206-3249, October.
  38. Kristjánsson, Arnaldur Sölvi, 2016. "Optimal Taxation with Endogenous Return to Capital," Memorandum 06/2016, Oslo University, Department of Economics.
  39. Vidar Christiansen & Matti Tuomala, 2008. "On taxing capital income with income shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 15(4), pages 527-545, August.
  40. Akira Yakita, 2008. "Optimal Nonlinear Taxation in an Overlapping-Generations Setting with Money as an Asset," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 19-32, March.
  41. Long Xin & Pelloni Alessandra, 2011. "Welfare improving taxation on savings in a growth model," wp.comunite 0091, Department of Communication, University of Teramo.
  42. Eddy Zanoutene, 2023. "Scale‐dependent and risky returns to savings: Consequences for optimal capital taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 25(3), pages 532-569, June.
  43. Stéphane Gauthier & Fanny Henriet, 2015. "Many-Person Ramsey Rule and Nonlinear Income Taxation," Post-Print halshs-01164011, HAL.
  44. Spencer Bastani & Daniel Waldenström, 2018. "How should capital be taxed? The Swedish experience," World Inequality Lab Working Papers hal-02878153, HAL.
  45. Pirttila, Jukka & Tuomala, Matti, 2004. "Poverty alleviation and tax policy," European Economic Review, Elsevier, vol. 48(5), pages 1075-1090, October.
  46. Ferguson, Neil T. N. & Michaelsen, Maren M., 2013. "The Legacy of Conflict – Regional Deprivation and School Performance in Northern Ireland," Ruhr Economic Papers 419, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
  47. Alberto Petrucci, 2007. "Optimal Taxation of Capital Income in Models with Endogenous Fertility," Development Working Papers 228, Centro Studi Luca d'Agliano, University of Milano.
  48. Marie‐Louise Leroux & Pierre Pestieau, 2023. "Age‐ and health‐related non‐linear inheritance taxation," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 56(3), pages 897-912, August.
  49. Kazi Iqbal & Stephen J. Turnovsky, 2008. "Intergenerational Allocation of Government Expenditures: Externalities and Optimal Taxation," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 10(1), pages 27-53, February.
  50. Decerf,Benoit Marie A & Maniquet,François, 2021. "Fair Inheritance Taxation," Policy Research Working Paper Series 9804, The World Bank.
  51. Garcia Penalosa, Cecilia & Turnovsky, Stephen J., 2005. "Second-best optimal taxation of capital and labor in a developing economy," Journal of Public Economics, Elsevier, vol. 89(5-6), pages 1045-1074, June.
  52. Harashima, Taiji, 2020. "An Alternative Rationale for the Necessity of an Inheritance Tax," MPRA Paper 100015, University Library of Munich, Germany.
  53. Felix Bierbrauer, 2009. "Optimal Income Taxation and Public Good Provision with Endogenous Interest Groups," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 11(2), pages 311-342, April.
  54. Bossmann, Martin & Kleiber, Christian & Walde, Klaus, 2007. "Bequests, taxation and the distribution of wealth in a general equilibrium model," Journal of Public Economics, Elsevier, vol. 91(7-8), pages 1247-1271, August.
  55. Stéphane Gauthier & Fanny Henriet, 2016. "Consumption taxes and taste heterogeneity," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-01252563, HAL.
  56. Chul‐In Lee, 2011. "Commodity Taxation In Welfare States," Economic Inquiry, Western Economic Association International, vol. 49(1), pages 194-211, January.
  57. Rochet, Jean-Charles & Biais, Bruno, 2023. "Taxing Financial Transactions: A Mirrleesian Approach," TSE Working Papers 23-1413, Toulouse School of Economics (TSE).
  58. Johann K. Brunner, 2012. "The Bequest Tax as Long-Term Care Insurance," CESifo Working Paper Series 3901, CESifo.
  59. Wrede, Matthias, 2014. "Fair inheritance taxation in the presence of tax planning," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 51(C), pages 12-18.
  60. Carlos E. da Costa, 2009. "Yet Another Reason to Tax Goods," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 12(2), pages 363-376, April.
  61. Joseph E. Stiglitz, 2015. "In Praise of Frank Ramsey's Contribution to the Theory of Taxation," Economic Journal, Royal Economic Society, vol. 0(583), pages 235-268, March.
  62. Alan Krause, 2014. "Optimal Savings Taxation when Individuals Have Different CRRA Utility Functions," Annals of Economics and Statistics, GENES, issue 113-114, pages 207-223.
  63. Julien Daubanes & Pierre Lasserre, 2011. "Optimum Commodity Taxation with a Non-Renewable Resource," CIRANO Working Papers 2011s-05, CIRANO.
  64. Gauthier, Stéphane & Henriet, Fanny, 2018. "Commodity taxes and taste heterogeneity," European Economic Review, Elsevier, vol. 101(C), pages 284-296.
  65. Neil T.N. Ferguson & Maren M. Michaelsen, 2013. "The Legacy of Conflict – Regional Deprivation and School Performance in Northern Ireland," Ruhr Economic Papers 0419, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
  66. Matteo Bassi, 2008. "I Will Survive: Capital Taxation, Voter Turnout and Time Inconsistency," CSEF Working Papers 206, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.