[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.
Disciplines :
Economic systems & public economics
Author, co-author :
Pestieau, Pierre ; Université de Liège - ULiège > HEC-Ecole de gestion > HEC-Ecole de gestion
Casamatta, G., Cremer, H.
Language :
English
Title :
Charities and the political support for estate taxation
