A Note on the Annuity Role of Estate Tax - ONLINE SUPPLEMENT

Monisankar Bishnu and Cagri Kumru

ANU Working Papers in Economics and Econometrics from Australian National University, College of Business and Economics, School of Economics

Abstract: In this paper, we extend the †A Note on the Annuity Role of Estate Tax†(Bishnu and Kumru (2020)) by incorporating social security system, consumption tax, and endogenous labor supply. In all these extensions, we show that estate tax cannot play the role of annuities. We also conducted robustness analysis by employing frequently used specifications for bequest motives. We show that the conclusion we reached in the †A Note on the Annuity Role of Estate Tax†is robust to changes in bequest specifications.

Keywords: Bequests; Estate Tax; Annuity (search for similar items in EconPapers)
JEL-codes: D15 E62 H21 (search for similar items in EconPapers)
Date: 2020-11
New Economics Papers: this item is included in nep-mac, nep-ore, nep-pbe and nep-pub
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Persistent link: https://EconPapers.repec.org/RePEc:acb:cbeeco:2020-676

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