Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/82746
Authors: 
Nordblom, Katarina
Ohlsson, Henry
Year of Publication: 
2005
Series/Report no.: 
Working Paper, Department of Economics, Uppsala University 2005:6
Abstract: 
To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect tax avoidance? These issues are important for families and their welfare, as well as for governments and their possibilities of raising revenue from transfer taxes. In this paper we study the effects of transfer taxes on altruistic parentsÂ’ transfers to their children. Using a theoretical model we find that altruistic parents do not necessarily tax minimize. However, in some cases when they do, there is an infinitely large excess burden of a transfer tax. We also find that integration of transfer taxes reduces tax avoidance. All tax avoidance is eliminated with complete integration.
Subjects: 
tax avoidance
bequests
inheritances
inter vivos gifts
altruism
JEL: 
D10
D64
D91
Document Type: 
Working Paper

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