Reference : Wealth Transfer Taxation: A Survey of the Theoretical Litterature

	Document type :	Parts of books : Contribution to collective works
	Discipline(s) :	Business & economic sciences : Economic systems & public economics
	To cite this reference:	http://hdl.handle.net/2268/115314

Title :	Wealth Transfer Taxation: A Survey of the Theoretical Litterature
Language :	English
Author, co-author :	Cremer, Helmuth [University of Toulouse > > > >]
	Pestieau, Pierre [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg > HEC-Ecole de gestion de l'ULg >]
Publication date :	2006
Main document title :	Handbook of the Economics of Giving, Altruism and Reciprocity. Volume 2
Editor :	Kolm, Serge-Christophe
	Mercier Ythier, Jean
Publisher :	Elsevier
Pages :	1108-1132
Keywords :	[en] inheritance taxation ; capital income tax ; altruism
Abstract :	[en] 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 crucially depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined. Even though there are as many results as models and as many models as combinations of bequest motives, the general conclusion is that the case for a zero taxation of inheritance is very weak.
Research units :	Centre de Recherche en Économie Publique et de la Population - C.R.E.P.P
Permalink :	http://hdl.handle.net/2268/115314
DOI :	10.1016/S1574-0714(06)02016-1

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