Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/101749
Authors: 
Grüner, Hans Peter
Heer, Burkhard
Year of Publication: 
1994
Series/Report no.: 
Diskussionsbeiträge: Serie II, Sonderforschungsbereich 178 "Internationalisierung der Wirtschaft", Universität Konstanz 227
Abstract: 
This paper explores the effects of inheritance taxation and income taxation on the growth rate in an endogenous growth model with altruistic parents. Human capital is accumulated according to the Standard Lucas specification. The government raises taxes in order to finance a non-productive public good. The public good must be provided in a fixed proportion to output. Pure wealth taxation is proven to deliver a higher steady-state growth rate than any feasible mix of income and wealth taxation.
Subjects: 
Optimal Taxation
Endogenous Growth
Inheritance Taxation
JEL: 
E62
O11
Document Type: 
Working Paper

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