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Behavioral responses to inheritance tax: Evidence from notches in France

Jonathan Goupille-Lebret and Jose Infante

Journal of Public Economics, 2018, vol. 168, issue C, 21-34

Abstract: For the first time, we exploit quasi-experimental variation to investigate the impact of inheritance taxation on wealth accumulation. Using bunching and difference-in-differences methods, we directly estimate several behavioral responses during lifetime, rather than relying solely on observations at death. Our empirical findings shed new light upon wealth accumulation and bequest motives. Taken together, the small responses to inheritance tax estimated cannot be supported by the desire to retain control over wealth.

Keywords: Taxation; Behavioral responses; Bunching; Bequest (search for similar items in EconPapers)
JEL-codes: H21 H31 D91 (search for similar items in EconPapers)
Date: 2018
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Working Paper: Behavioral responses to inheritance tax: Evidence from notches in France (2018)
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