Estate Taxation

Tomer Blumkin and Efraim Sadka

No 558, CESifo Working Paper Series from CESifo

Abstract: In this paper we examine the properties of the optimal linear estate tax in the presence of a complete set of tax instruments available to the social planner. We allow for both types of bequest motives, namely altruistic and accidental. We examine the case for estate taxation which seems to be the strongest (but not impeccable) with accidental bequests. In general, the estate tax is highly sensitive to the relative importance of the two bequest motives.

Date: 2001
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