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Erscheinungsjahr: 
2005
Schriftenreihe/Nr.: 
Working Paper No. 2005:6
Verlag: 
Uppsala University, Department of Economics, Uppsala
Zusammenfassung: 
To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect tax avoidance? These issues are important for families and their welfare, as well as for governments and their possibilities of raising revenue from transfer taxes. In this paper we study the effects of transfer taxes on altruistic parents’ transfers to their children. Using a theoretical model we find that altruistic parents do not necessarily tax minimize. However, in some cases when they do, there is an infinitely large excess burden of a transfer tax. We also find that integration of transfer taxes reduces tax avoidance. All tax avoidance is eliminated with complete integration.
Schlagwörter: 
tax avoidance
bequests
inheritances
inter vivos gifts
altruism
JEL: 
D10
D64
D91
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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