part of the NBER's research programs in Aging and Taxation. The views expressed in this paper are solely those of the authors and not necessaril
We study the optimal taxation of bequests in a version of the model of Piketty and Saez (2013). Agen...
The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The f...
This chapter presents four arguments supporting an age-differentiated tax on bequests, that is, a ta...
This paper studies the design of an optimal non linear inheritance taxation when individuals differ ...
1INTRODUCTION Despite the central theoretical role bequests have played in economic models of inter-...
Research background: The paper investigates the impact of bequest taxation on saving and transfers w...
A critique of Kaplow's (2001) optimal taxation (OT) framework for assessing inheritance taxation is ...
peer reviewedThis paper studies the properties of the optimal taxes on bequests when individuals dif...
Although fiscal systems around the world tax bequests at rates that do not explicitly depend on the ...
This paper studies the design of the tax and regulatory regime applied to bequests. It is based on t...
When accidental bequests signal otherwise unobservable individual characteristics such as productivi...
Abstract: The large amount of equal division of bequests by parents who otherwise would have compens...
This paper studies quantitative importance of accidental versus intended bequests. Bequests are deco...
This paper studies the design of optimal non linear bequest taxation when individuals differ in wage...
That parents transfer resources to children because of altruistic concern is a reasonable a priori a...
We study the optimal taxation of bequests in a version of the model of Piketty and Saez (2013). Agen...
The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The f...
This chapter presents four arguments supporting an age-differentiated tax on bequests, that is, a ta...
This paper studies the design of an optimal non linear inheritance taxation when individuals differ ...
1INTRODUCTION Despite the central theoretical role bequests have played in economic models of inter-...
Research background: The paper investigates the impact of bequest taxation on saving and transfers w...
A critique of Kaplow's (2001) optimal taxation (OT) framework for assessing inheritance taxation is ...
peer reviewedThis paper studies the properties of the optimal taxes on bequests when individuals dif...
Although fiscal systems around the world tax bequests at rates that do not explicitly depend on the ...
This paper studies the design of the tax and regulatory regime applied to bequests. It is based on t...
When accidental bequests signal otherwise unobservable individual characteristics such as productivi...
Abstract: The large amount of equal division of bequests by parents who otherwise would have compens...
This paper studies quantitative importance of accidental versus intended bequests. Bequests are deco...
This paper studies the design of optimal non linear bequest taxation when individuals differ in wage...
That parents transfer resources to children because of altruistic concern is a reasonable a priori a...
We study the optimal taxation of bequests in a version of the model of Piketty and Saez (2013). Agen...
The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The f...
This chapter presents four arguments supporting an age-differentiated tax on bequests, that is, a ta...