@techreport{Cremer2010Accidental,
abstract = {When accidental bequests signal otherwise unobservable individual characteristics such as productivity and longevity, the tax administration should partition the population into two groups: One consisting of people who do not receive an inheritance and the other of those who do. The first tagged group gets a second-best tax \`{a} la Mirrlees; the second group a first-best tax schedule. The solution implies that receiving an inheritance makes high-ability types worse off and low-ability types better off. High-ability individuals will necessarily face a bequest tax of more than 100%, while low-ability types face a bequest tax that can be smaller as well as larger than 100% and may even be negative.},
address = {M\"{u}nchen},
author = {Helmuth Cremer and Firouz Gahvari and Pierre Pestieau},
copyright = {http://www.econstor.eu/dspace/Nutzungsbedingungen},
keywords = {H21; 330; accidental bequests; estate tax; tagging; first best; second best; Grundsteuer; Erbschaftsteuer; Optimale Besteuerung; Erbe; Verteilungswirkung; Theorie},
language = {eng},
number = {3094},
publisher = {CESifo},
title = {Accidental bequests: A curse for the rich and a boon for the poor},
type = {CESifo working paper Public Finance},
url = {http://hdl.handle.net/10419/38890},
year = {2010}
}
