Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/25844
Authors: 
Pestieau, Pierre
Sato, Motohiro
Year of Publication: 
2006
Series/Report no.: 
CESifo working paper 1799
Abstract: 
Actual 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.
JEL: 
H20
D64
Document Type: 
Working Paper

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