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The Tax Treatment of Intergenerational Wealth Transfers *

Helmuth Cremer and Pierre Pestieau

CESifo Economic Studies, 2011, vol. 57, issue 2, 365-401

Abstract: 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. (JEL codes: H21, H23, H24, E6, D64) Copyright The Author 2011. Published by Oxford University Press on behalf of Ifo Institute for Economic Research, Munich. All rights reserved. For permissions, please email: journals.permissions@oup.com, Oxford University Press.

Date: 2011
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Citations: View citations in EconPapers (24)

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Working Paper: The tax treatment of intergenerational wealth transfers (2004) Downloads
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