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EconStor >
ifo Institut – Leibniz-Institut für Wirtschaftsforschung an der Universität München >
CESifo Working Papers, CESifo Group Munich >
Please use this identifier to cite or link to this item:
http://hdl.handle.net/10419/38890
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Full metadata record
| DC Field | | Value | | Language |
| dc.contributor.author | | Cremer, Helmuth | | en_US |
| dc.contributor.author | | Gahvari, Firouz | | en_US |
| dc.contributor.author | | Pestieau, Pierre | | en_US |
| dc.date.accessioned | | 2010-06-28 | | en_US |
| dc.date.accessioned | | 2010-08-18T11:17:55Z | | - |
| dc.date.available | | 2010-08-18T11:17:55Z | | - |
| dc.date.issued | | 2010 | | en_US |
| dc.identifier.uri | | http://hdl.handle.net/10419/38890 | | - |
| dc.description.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 à 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. | | en_US |
| dc.language.iso | | eng | | en_US |
| dc.publisher | | CESifo München | | en_US |
| dc.relation.ispartofseries | | CESifo working paper Public Finance 3094 | | en_US |
| dc.subject.jel | | H21 | | en_US |
| dc.subject.ddc | | 330 | | en_US |
| dc.subject.keyword | | accidental bequests | | en_US |
| dc.subject.keyword | | estate tax | | en_US |
| dc.subject.keyword | | tagging | | en_US |
| dc.subject.keyword | | first best | | en_US |
| dc.subject.keyword | | second best | | en_US |
| dc.subject.stw | | Grundsteuer | | en_US |
| dc.subject.stw | | Erbschaftsteuer | | en_US |
| dc.subject.stw | | Optimale Besteuerung | | en_US |
| dc.subject.stw | | Erbe | | en_US |
| dc.subject.stw | | Verteilungswirkung | | en_US |
| dc.subject.stw | | Theorie | | en_US |
| dc.title | | Accidental bequests: A curse for the rich and a boon for the poor | | en_US |
| dc.type | | Working Paper | | en_US |
| dc.identifier.ppn | | 630139830 | | en_US |
| dc.rights | | http://www.econstor.eu/dspace/Nutzungsbedingungen | | - |
| Appears in Collections: | | CESifo Working Papers, CESifo Group Munich
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