Estate taxation with intended and accidental bequests
成果类型：
Article
署名作者：
Blumkin, T; Sadka, E
署名单位：
Tel Aviv University
刊物名称：
JOURNAL OF PUBLIC ECONOMICS
ISSN/ISSBN：
0047-2727
DOI：
10.1016/S0047-2727(02)00084-1
发表日期：
2004
页码：
1-21
关键词：
摘要：
In this paper we examine the properties of the optimal estate tax in the presence of a complete set of tax instruments available to the social planner. We allow for both types of bequest motives, namely altruistic and accidental. We examine the case for estate taxation which seems to be the strongest (but not impeccable) with accidental bequests. In general, the estate tax is highly sensitive to the relative importance of the two bequest motives. (C) 2002 Elsevier B.V All rights reserved.
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