Wealth transfer taxation: a survey

Helmuth Cremer and Pierre Pestieau

DELTA Working Papers from DELTA (Ecole normale supérieure)

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
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.delta.ens.fr/abstracts/wp200320.pdf (application/pdf)
Our link check indicates that this URL is bad, the error code is: 500 Can't connect to www.delta.ens.fr:80 (No such host is known. )

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)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:del:abcdef:2003-20

Access Statistics for this paper

More papers in DELTA Working Papers from DELTA (Ecole normale supérieure) Contact information at EDIRC.
Bibliographic data for series maintained by ( this e-mail address is bad, please contact ).