Wealth Trasfer Taxation: A Survey

Helmuth Cremer (), ) and Pierre Pestieau ()
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): CREPP, Univeristy 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 and nep-pub
Date: 2004-01-15
Note: Type of Document - pdf
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http://129.3.20.41/eps/pe/papers/0401/0401004.pdf (application/pdf)

Related works:
Working Paper: Wealth Transfer Taxation: A Survey (2003)
Working Paper: Wealth Transfer Taxation: A Survey (2003)
Working Paper: Wealth Transfer Taxation: A Survey (2003)
Working Paper: Wealth transfer taxation: a survey (2003)
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Persistent link: http://EconPapers.repec.org/RePEc:wpa:wuwppe:0401004

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