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dc.contributor.authorPestieau, Pierreen_US
dc.contributor.authorSato, Motohiroen_US
dc.date.accessioned2006-10-11en_US
dc.date.accessioned2009-07-28T08:12:49Z-
dc.date.available2009-07-28T08:12:49Z-
dc.date.issued2006en_US
dc.identifier.urihttp://hdl.handle.net/10419/25844-
dc.description.abstractActual inheritances are an hybrid of canonical types of bequests and in particular of accidental bequests and altruistic bequests. In this paper, bequeathed estate consists of two components: an amount intended by altruistic parents and an amount which results from the premature death of parents. Altruistic parents can also invest in their children’s education. Taxing those two types of bequests separately is known to have different implications. The purpose of this paper is to see the distributive incidence of estate taxation when those two components are indistinguishable. The substitutability between education and intended bequests plays a key role in the tax design.en_US
dc.language.isoengen_US
dc.publisherCESifo Münchenen_US
dc.relation.ispartofseriesCESifo working paper 1799en_US
dc.subject.jelH20en_US
dc.subject.jelD64en_US
dc.subject.ddc330en_US
dc.subject.stwErbeen_US
dc.subject.stwErbschaftsteueren_US
dc.subject.stwLebenseinkommenen_US
dc.subject.stwTheorieen_US
dc.titleEstate taxation with both accidental and planned bequestsen_US
dc.typeWorking Paperen_US
dc.identifier.ppn518568237en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungen-
Appears in Collections:CESifo Working Papers, CESifo Group Munich

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