|Reference : The Tax Treatment of Intergenerational Wealth Transfers|
|Scientific journals : Article|
|Business & economic sciences : Economic systems & public economics|
|The Tax Treatment of Intergenerational Wealth Transfers|
|Pestieau, Pierre [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg > HEC-Ecole de gestion de l'ULg >]|
|Cremer, H. [ > > ]|
|CESifo Economic Studies|
|[en] Estate tax ; inheritance tax ; bequests ; public finance|
|[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.
|File(s) associated to this reference|
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