Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/18979 
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dc.contributor.authorGrossmann, Volkeren
dc.contributor.authorPoutvaara, Panuen
dc.date.accessioned2009-01-28T15:54:13Z-
dc.date.available2009-01-28T15:54:13Z-
dc.date.issued2005-
dc.identifier.urihttp://hdl.handle.net/10419/18979-
dc.description.abstractAltruistic parents may transfer resources to their offspring by providing education, and byleaving bequests. We show that in the presence of wage taxation, a small bequest tax mayimprove efficiency in an overlapping-generations framework with only intended bequests, byenhancing incentives of parents to invest in their children's education. This result holds evenif the wage tax rate is held constant when introducing bequest taxation. We also calculate anoptimal mix of wage and bequest taxes with alternative parameter combinations. In all cases,the optimal wage tax rate is clearly higher than the optimal bequest tax rate, but the latter isgenerally positive when the required government revenue in the economy is sufficiently high.en
dc.language.isoengen
dc.publisher|aCenter for Economic Studies and ifo Institute (CESifo) |cMunichen
dc.relation.ispartofseries|aCESifo Working Paper |x1515en
dc.subject.jelH31en
dc.subject.jelI21en
dc.subject.jelH21en
dc.subject.jelD64en
dc.subject.ddc330en
dc.subject.keywordbequest taxationen
dc.subject.keywordbequestsen
dc.subject.keywordeducationen
dc.subject.keywordPareto improvementen
dc.subject.stwErbschaftsteueren
dc.subject.stwOptimale Besteuerungen
dc.subject.stwBildungsinvestitionen
dc.subject.stwPrivater Transferen
dc.subject.stwLohnsteueren
dc.subject.stwOverlapping Generationsen
dc.subject.stwPareto-Optimumen
dc.subject.stwTheorieen
dc.titlePareto-improving bequest taxation-
dc.typeWorking Paperen
dc.identifier.ppn500538255en
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen

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