Arbeitspapier
Tax Avoidance and Intra-Family Transfers
To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect tax avoidance? These issues are important for families and their welfare, as well as for governments and their possibilities of raising revenue from transfer taxes. In this paper we study the effects of transfer taxes on altruistic parents transfers to their children. Using a theoretical model we find that altruistic parents do not necessarily tax minimize. However, in some cases when they do, there is an infinitely large excess burden of a transfer tax. We also find that integration of transfer taxes reduces tax avoidance. All tax avoidance is eliminated with complete integration.
- Sprache
-
Englisch
- Erschienen in
-
Series: Working Paper ; No. 2005:6
- Klassifikation
-
Wirtschaft
Household Behavior: General
Altruism; Philanthropy; Intergenerational Transfers
Micro-Based Behavioral Economics: Role and Effects of Psychological, Emotional, Social, and Cognitive Factors on Decision Making‡
- Thema
-
tax avoidance
bequests
inheritances
inter vivos gifts
altruism
Steuervermeidung
Kinder
Erbe
Geschenk
Altruismus
Familienbesteuerung
Theorie
Eltern
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Nordblom, Katarina
Ohlsson, Henry
- Ereignis
-
Veröffentlichung
- (wer)
-
Uppsala University, Department of Economics
- (wo)
-
Uppsala
- (wann)
-
2005
- Handle
- URN
-
urn:nbn:se:uu:diva-79356
- Letzte Aktualisierung
-
10.03.2025, 11:43 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Nordblom, Katarina
- Ohlsson, Henry
- Uppsala University, Department of Economics
Entstanden
- 2005
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