Wealth Transfer Taxation: A Survey

Helmuth Cremer and Pierre Pestieau

No 1061, CESifo Working Paper Series from CESifo

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.

Date: 2003
New Economics Papers: this item is included in nep-pbe and nep-pub
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Citations: View citations in EconPapers (22)

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https://www.cesifo.org/DocDL/cesifo1_wp1061.pdf (application/pdf)

Related works:
Working Paper: Wealth Trasfer Taxation: A Survey (2004)
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: https://EconPapers.repec.org/RePEc:ces:ceswps:_1061

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