The tax treatment of intergenerational wealth transfers

Helmuth Cremer and Pierre Pestieau

No 2004062, LIDAM Discussion Papers CORE from Université catholique de Louvain, Center for Operations Research and Econometrics (CORE)

Abstract: This paper to surveys 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 crucially depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.

Date: 2004-09
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Related works:
Journal Article: The Tax Treatment of Intergenerational Wealth Transfers * (2011)
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Persistent link: https://EconPapers.repec.org/RePEc:cor:louvco:2004062

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