Wealth Transfer Taxation: A Survey

Helmuth Cremer (), ) and Pierre Pestieau ()
Additional contact information
): CREPP,University of Liege, CORE, CEPR & Delta

Public Economics from EconWPA

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.

Keywords: bequests; inheritance; estate taxation (search for similar items in EconPapers)
JEL-codes: H20 H21 D91 D64 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pbe
Date: 2003-11-20
Note: Type of Document - pdf; pages: 38
View list of references View citations in EconPapers

Downloads: (external link)
http://129.3.20.41/eps/pe/papers/0311/0311003.pdf (application/pdf)

Related works:
Working Paper: Wealth Transfer Taxation: A Survey (2003)
Working Paper: Wealth Transfer Taxation: A Survey (2003)
Working Paper: Wealth Trasfer Taxation: A Survey (2004)
Working Paper: Wealth transfer taxation: a survey (2003)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: http://EconPapers.repec.org/RePEc:wpa:wuwppe:0311003

Access Statistics for this paper

More papers in Public Economics from EconWPA
Series data maintained by EconWPA ().