Bequests, Taxation and the Distribution of Income and Wealth

Frank Cowell ()

Hacienda Pública Española / Review of Public Economics, 2012, vol. 200, issue 1, 75-93

Abstract: We examine the role of taxation within a simple model of wealth accumulation transmission from generation to generation. It turns out that the role of bequest taxation may be central to the development of inequality in the long run. Whether it does so depends on the the way that consumption behaviour by each generation is determined.

Keywords: Bequests; Wealth Taxation; Income Distribution; Wealth Distribution (search for similar items in EconPapers)
JEL-codes: D63 H24 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (4)

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