Wealth and Wealth Transfer Taxation: A Survey

Helmuth Cremer and Pierre Pestieau

International Center for Public Policy Working Paper Series, at AYSPS, GSU from International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University

Abstract: This paper provides a survey of the theoretical literature on wealth and wealth transfer taxation. Both forms of taxation are highly controversial and we present arguments in favor and against them. We adopt a theoretical and normative perspective. Our approach is comprehensive in the sense that wealth taxation is discussed as part of an overall tax system, dominated by income and commodity taxation.We show that a crucial factor in designing the tax structure is the motive underlying wealth accumulation and transfers.

Keywords: wealth taxation; inheritance taxation; capital income taxation (search for similar items in EconPapers)
Pages: 39 pages
Date: 2010-05-01
New Economics Papers: this item is included in nep-acc, nep-pbe and nep-pub
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Citations: View citations in EconPapers (2)

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http://icepp.gsu.edu/files/2015/03/ispwp1017.pdf (application/pdf)

Related works:
Chapter: Wealth and Wealth Transfer Taxation: A Survey (2011)
Working Paper: Wealth and wealth transfer taxation: a survey (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:ays:ispwps:paper1017

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