Article (Scientific journals)
Charities and the political support for estate taxation
Pestieau, Pierre; Casamatta, G., Cremer, H.
2011In Economics Letters
Peer reviewed
 

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Keywords :
Estate taxation; Charities; Nash equilibrium
Abstract :
[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
Publication date :
December 2011
Journal title :
Economics Letters
ISSN :
0165-1765
eISSN :
1873-7374
Publisher :
Elsevier
Peer reviewed :
Peer reviewed
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since 02 May 2012

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