Wealth Transfer Taxation: A Survey

Helmuth Cremer () and Pierre Pestieau ()

No CESifo Working Paper No. 1061, CESifo Working Paper Series from CESifo Group Munich

Abstract: The purpose of this paper is to survey 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 closely depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.

JEL-codes: D64 D91 H20 H21 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pbe and nep-pub
Date: 2003
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Related works:
Working Paper: Wealth Transfer Taxation: A Survey (2003)
Working Paper: Wealth Trasfer Taxation: A Survey (2004)
Working Paper: Wealth Transfer Taxation: A Survey (2003)
Working Paper: Wealth transfer taxation: a survey (2003)
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