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.
- Sprache
-
Englisch
- Erschienen in
-
Series: CESifo Working Paper ; No. 558
- Klassifikation
-
Wirtschaft
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Blumkin, Tomer
Sadka, Efraim
- Ereignis
-
Veröffentlichung
- (wer)
-
Center for Economic Studies and ifo Institute (CESifo)
- (wo)
-
Munich
- (wann)
-
2001
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:41 MEZ
Datenpartner
Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.
Objekttyp
- Arbeitspapier
Beteiligte
- Blumkin, Tomer
- Sadka, Efraim
- Center for Economic Studies and ifo Institute (CESifo)
Entstanden
- 2001
Ähnliche Objekte (12)
Estate taxation with both accidental and planned bequests
Taxation of Real Estate in Sweden (1862-2013)
Optimal estate taxation: More (about) heterogeneity across dynasties
Real Estate Taxation, Assessment and Revaluation: Implications for Agriculture
Real estate prices and the importance of bequest taxation
Estate and Capital Gains Taxation: Efficiency and Political Economy Consideration
Distributive aspects of real estate property and its taxation among Brazilian families
Distributive aspect of real estate property and its taxation among Brazilian families
Estate taxation
Behavioural Real Estate
German Real Estate Index (GREIX)
Impact of the German real estate transfer: Tax on the commercial real estate market
Estate taxation with both accidental and planned bequests
Taxation of Real Estate in Sweden (1862-2013)
Optimal estate taxation: More (about) heterogeneity across dynasties
Real Estate Taxation, Assessment and Revaluation: Implications for Agriculture
Real estate prices and the importance of bequest taxation
Estate and Capital Gains Taxation: Efficiency and Political Economy Consideration
Distributive aspects of real estate property and its taxation among Brazilian families
Distributive aspect of real estate property and its taxation among Brazilian families
Estate taxation
Behavioural Real Estate
German Real Estate Index (GREIX)
Impact of the German real estate transfer: Tax on the commercial real estate market
Estate taxation with both accidental and planned bequests
Taxation of Real Estate in Sweden (1862-2013)
Optimal estate taxation: More (about) heterogeneity across dynasties
Real Estate Taxation, Assessment and Revaluation: Implications for Agriculture
Real estate prices and the importance of bequest taxation
Estate and Capital Gains Taxation: Efficiency and Political Economy Consideration
Distributive aspects of real estate property and its taxation among Brazilian families
Distributive aspect of real estate property and its taxation among Brazilian families
Estate taxation
Behavioural Real Estate
German Real Estate Index (GREIX)