Reference : Wealth Transfer Taxation: A Survey of the Theoretical Litterature
Parts of books : Contribution to collective works
Business & economic sciences : Economic systems & public economics
Wealth Transfer Taxation: A Survey of the Theoretical Litterature
Cremer, Helmuth [University of Toulouse > > > >]
Pestieau, Pierre mailto [Université de Liège - ULg > HEC-Ecole de gestion de l'ULg > HEC-Ecole de gestion de l'ULg >]
Handbook of the Economics of Giving, Altruism and Reciprocity. Volume 2
Kolm, Serge-Christophe
Mercier Ythier, Jean
[en] inheritance taxation ; capital income tax ; altruism
[en] 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 crucially depends on the assumed bequest motives. Alternative bequest
motives are thus analyzed either in isolation or combined. Even though there are as
many results as models and as many models as combinations of bequest motives, the
general conclusion is that the case for a zero taxation of inheritance is very weak.
Centre de Recherche en Économie Publique et de la Population - C.R.E.P.P

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