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Wealth Transfer Taxation: A Survey

Helmuth Cremer (), ) and Pierre Pestieau ()
Additional contact information
): CREPP,University of Liege, CORE, CEPR & Delta

Public Economics from University Library of Munich, Germany

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.

Keywords: bequests; inheritance; estate taxation (search for similar items in EconPapers)
JEL-codes: H20 H21 D91 D64 (search for similar items in EconPapers)
Pages: 38 pages
Date: 2003-11-20
New Economics Papers: this item is included in nep-pbe
Note: Type of Document - pdf; pages: 38
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Citations: View citations in EconPapers (15) Track citations by RSS feed

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https://econwpa.ub.uni-muenchen.de/econ-wp/pe/papers/0311/0311003.pdf (application/pdf)

Related works:
Working Paper: Wealth Trasfer Taxation: A Survey (2004) Downloads
Working Paper: Wealth Transfer Taxation: A Survey (2003) Downloads
Working Paper: Wealth transfer taxation: a survey (2003) Downloads
Working Paper: Wealth Transfer Taxation: A Survey (2003) Downloads
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Persistent link: https://EconPapers.repec.org/RePEc:wpa:wuwppe:0311003

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