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dc.contributor.authorPestieau, Pierreen
dc.contributor.authorSato, Motohiroen
dc.date.accessioned2006-10-11-
dc.date.accessioned2009-07-28T08:12:49Z-
dc.date.available2009-07-28T08:12:49Z-
dc.date.issued2006-
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
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1799en
dc.subject.jelH20en
dc.subject.jelD64en
dc.subject.ddc330en
dc.subject.stwErbeen
dc.subject.stwErbschaftsteueren
dc.subject.stwLebenseinkommenen
dc.subject.stwTheorieen
dc.titleEstate taxation with both accidental and planned bequests-
dc.typeWorking Paperen
dc.identifier.ppn518568237en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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