Reference : The Tax Treatment of Intergenerational Wealth Transfers

	Document type :	Scientific journals : Article
	Discipline(s) :	Business & economic sciences : Economic systems & public economics
	To cite this reference:	http://hdl.handle.net/2268/118992

Title :	The Tax Treatment of Intergenerational Wealth Transfers
Language :	English
Author, co-author :	Pestieau, Pierre [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg > HEC-Ecole de gestion de l'ULg >]
	Cremer, H. [ > > ]
Publication date :	2011
Journal title :	CESifo Economic Studies
Audience :	International
Keywords :	[en] 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.
Permalink :	http://hdl.handle.net/2268/118992

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