Article (Scientific journals)
The Tax Treatment of Intergenerational Wealth Transfers
Pestieau, Pierre; Cremer, Helmuth
2011In CESifo Economic Studies
Peer reviewed
 

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Keywords :
Estate tax; inheritance tax; bequests; public finance
Abstract :
[en] This article surveys 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.
Disciplines :
Economic systems & public economics
Author, co-author :
Pestieau, Pierre  ;  Université de Liège - ULiège > HEC-Ecole de gestion > HEC-Ecole de gestion
Cremer, Helmuth
Language :
English
Title :
The Tax Treatment of Intergenerational Wealth Transfers
Publication date :
2011
Journal title :
CESifo Economic Studies
ISSN :
1610-241X
eISSN :
1612-7501
Publisher :
Oxford University Press, Oxford, United Kingdom
Peer reviewed :
Peer reviewed
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since 02 May 2012

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