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  1. 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
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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