Download This PaperWealth Transfer Taxation: A Survey
Levy Economics Institute Working Paper No. 394
40 Pages Posted: 5 Jan 2004
There are 2 versions of this paper
Date Written: November 2003
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
Suggested Citation: Suggested Citation
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CESifo (Center for Economic Studies and Ifo Institute)
Poschinger Str. 5
Munich, DE-81679
Germany
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