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Displaying results 1 to 5 of 5.

  1. Condorcet was wrong, Pareto was right
    families, inheritance and inequality
    Author: Cowell, Frank A.; Van de Gaer, Dirk
    Published: [2017]
    Publisher:  Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, [London]

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 534
    Inter-library loan:
    No inter-library loan
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    Volltext (kostenfrei)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Public Economics Programme discussion papers ; 34
    Subjects: wealth distribution; inheritance; inheritance taxation
    Scope: 1 Online-Ressource (circa 36 Seiten), Illustrationen
  2. INTAXMOD
    inheritance and gift taxation in the context of ageing
    Author: Krenek, Alexander; Schratzenstaller, Margit; Grünberger, Klaus; Thiemann, Andreas
    Published: 2022
    Publisher:  European Commission, Seville

    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive... more

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 626
    Inter-library loan:
    No inter-library loan

     

    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth accumulation and appreciation lead to higher average wealth levels. The shift of the baby boomer generation out of the labour force results in an increase of the older population both in absolute and relative terms. Eventually, this will lead to a rise in the number of deaths and the number of inheritances. Additionally, low fertility rates lead to a reduction of the average number of successors and thereby decrease the importance of exemption thresholds, as individual inheritances become larger. Overall, our simulations show that the future revenue potential of inheritance taxes may be substantial. In practice, it can be expected that the theoretical revenue potential demonstrated by our simulations will be reduced by tax avoidance, real responses, and general equilibrium effects on other taxes. A review of the empirical evidence shows that behavioural responses to inheritance taxes are less pronounced compared to a net wealth tax.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/280863
    Series: JRC working papers on taxation and strucutral reforms ; no 2022, 4
    JRC technical report
    Subjects: inheritance taxation; wealth taxation; ageing; HFCS; behavioural effects
    Scope: 1 Online-Ressource (circa 101 Seiten), Illustrationen
  3. Optimal estate taxation
    more (about) heterogeneity across dynasties
    Author: Krug, Philipp
    Published: May 2022
    Publisher:  BGPE, Bavarian Graduate Program in Economics, Erlangen-Nuremberg

    Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I... more

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 400
    Inter-library loan:
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    Standard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a simple model with heterogeneously altruistic parents. I derive two insights for optimal linear estate taxation under a Utilitarian welfare measure. First, this correlation implies a higher optimal estate tax rate. Second, estate tax rates should be higher for those parents who inherited themselves.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/272345
    Series: BGPE discussion paper ; no. 217
    Subjects: estate taxation; inheritance taxation; indirect reciprocity; intergenerational preference transmission
    Scope: 1 Online-Ressource (circa 29 Seiten), Illustrationen
  4. INTAXMOD
    inheritance and gift taxation in the context of ageing
    Author: Krenek, Alexander; Schratzenstaller, Margit; Grünberger, Klaus; Thiemann, Andreas
    Published: April 2022
    Publisher:  Österreichisches Institut für Wirtschaftsforschung, Wien

    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive... more

    Access:
    Verlag (kostenfrei)
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 533
    Inter-library loan:
    No inter-library loan

     

    Based on the most recent data from the ECB's Household Finance and Consumption Survey, the project models the future household-level wealth distribution in five selected EU member countries (Finland, France, Germany, Ireland, and Italy) to derive inheritances based on different demographic and wealth projection scenarios. On this basis, various inheritance tax scenarios are simulated to estimate potential inheritance tax revenues for a projection period of 30 years. Our results indicate that multiple factors coincide in favouring a growing revenue potential for inheritance taxation in the medium-term. Wealth accumulation and appreciation lead to higher average wealth levels. The shift of the baby boomer generation out of the labour force results in an increase of the older population both in absolute and relative terms. Eventually, this will lead to a rise in the number of deaths and the number of inheritances. Additionally, low fertility rates lead to a reduction of the average number of successors and thereby decrease the importance of exemption thresholds, as individual inheritances become larger. Overall, our simulations show that the future revenue potential of inheritance taxes may be substantial. In practice, it can be expected that the theoretical revenue potential demonstrated by our simulations will be reduced by tax avoidance, real responses, and general equilibrium effects on other taxes. A review of the empirical evidence shows that behavioural responses to inheritance taxes are less pronounced compared to a net wealth tax.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/253294
    Series: WIFO working papers ; 645 (2022)
    Subjects: TP_Europa; inheritance taxation; wealth taxation; ageing; HFCS; behavioural effects
    Scope: 1 Online-Ressource (circa 103 Seiten), Illustrationen
  5. Fair inheritance taxation
    Author: Decerf, Benoit; Maniquet, François
    Published: [2021]
    Publisher:  CORE, Louvain-la-Neuve

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 203
    Inter-library loan:
    No inter-library loan
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 2078.1/250047
    Series: LIDAM discussion paper CORE ; 2021, 11
    Subjects: fairness; inheritance taxation; responsibility; compensation; tax exemption
    Scope: 1 Online-Ressource (circa 43 Seiten), Illustrationen