Reference : Charities and the political support for estate taxation
Scientific journals : Article
Business & economic sciences : Economic systems & public economics
Charities and the political support for estate taxation
Pestieau, Pierre mailto [Université de Liège - ULiège > HEC-Ecole de gestion > HEC-Ecole de gestion >]
Casamatta, G., Cremer, H. [ > > ]
Economics Letters
[en] Estate taxation ; Charities ; Nash equilibrium
[en] We explain why wealthy people often favor estate taxation, while wealthless people oppose it. Wealthy people devote part of their estate to charities. Estate taxation with tax breaks for charities increases contributions to an otherwise underprovided public good.

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