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https://hdl.handle.net/10419/38890
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DC Field | Value | Language |
---|---|---|
dc.contributor.author | Cremer, Helmuth | en |
dc.contributor.author | Gahvari, Firouz | en |
dc.contributor.author | Pestieau, Pierre | en |
dc.date.accessioned | 2010-06-28 | - |
dc.date.accessioned | 2010-08-18T11:17:55Z | - |
dc.date.available | 2010-08-18T11:17:55Z | - |
dc.date.issued | 2010 | - |
dc.identifier.uri | http://hdl.handle.net/10419/38890 | - |
dc.description.abstract | When accidental bequests signal otherwise unobservable individual characteristics such as productivity and longevity, the tax administration should partition the population into two groups: One consisting of people who do not receive an inheritance and the other of those who do. The first tagged group gets a second-best tax à la Mirrlees; the second group a first-best tax schedule. The solution implies that receiving an inheritance makes high-ability types worse off and low-ability types better off. High-ability individuals will necessarily face a bequest tax of more than 100%, while low-ability types face a bequest tax that can be smaller as well as larger than 100% and may even be negative. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x3094 | en |
dc.subject.jel | H21 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | accidental bequests | en |
dc.subject.keyword | estate tax | en |
dc.subject.keyword | tagging | en |
dc.subject.keyword | first best | en |
dc.subject.keyword | second best | en |
dc.subject.stw | Grundsteuer | en |
dc.subject.stw | Erbschaftsteuer | en |
dc.subject.stw | Optimale Besteuerung | en |
dc.subject.stw | Erbe | en |
dc.subject.stw | Verteilungswirkung | en |
dc.subject.stw | Theorie | en |
dc.title | Accidental bequests: A curse for the rich and a boon for the poor | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 630139830 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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