Arbeitspapier
Estate Taxation
In this paper we examine the properties of the optimal linearestate tax in the presence of a complete set of tax instrumentsavailable to the social planner. We allow for both types of bequestmotives, namely altruistic and accidental. We examine the casefor estate taxation which seems to be the strongest (but notimpeccable) with accidental bequests. In general, the estate tax ishighly sensitive to the relative importance of the two bequestmotives.
- Language
-
Englisch
- Bibliographic citation
-
Series: CESifo Working Paper ; No. 558
- Classification
-
Wirtschaft
- Event
-
Geistige Schöpfung
- (who)
-
Blumkin, Tomer
Sadka, Efraim
- Event
-
Veröffentlichung
- (who)
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Center for Economic Studies and ifo Institute (CESifo)
- (where)
-
Munich
- (when)
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2001
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Blumkin, Tomer
- Sadka, Efraim
- Center for Economic Studies and ifo Institute (CESifo)
Time of origin
- 2001
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