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Wealth transfer taxation with both accidental and planned bequests

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  • MICHEL, Philippe
  • PESTIEAU, Pierre

Abstract

Actual bequests are an hybrid of canonical types and in particular of accidental bequest and paternalistic bequest related to some joy of giving. In this case the estate consists of two components: an amount intended by altruistic parents and an amount which results from the 'premature' death of parents. Taxing those two types of bequests separately is known to have different implications. The purpose of this paper is to see the distributive incidence of estate taxation when those two components are indistinguishable.

Suggested Citation

  • MICHEL, Philippe & PESTIEAU, Pierre, 2002. "Wealth transfer taxation with both accidental and planned bequests," LIDAM Discussion Papers CORE 2002059, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    • Handle: RePEc:cor:louvco:2002059
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    File URL: https://sites.uclouvain.be/core/publications/coredp/coredp2002.html
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    Cited by:

    1. Helmuth Cremer & Firouz Gahvari & Pierre Pestieau, 2012. "Accidental Bequests: A Curse for the Rich and a Boon for the Poor," Scandinavian Journal of Economics, Wiley Blackwell, vol. 114(4), pages 1437-1459, December.
    2. Pierre Pestieau & Gregory Ponthiere & Motohiro Sato, 2008. "Longevity, Health Spending, and Pay-as-you-Go Pensions," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(1), pages 1-18, March.
    3. Pierre Pestieau & Motohiro Sato, 2006. "Estate Taxation with Both Accidental and Planned Bequests," CESifo Working Paper Series 1799, CESifo.
    4. Helmuth Cremer & ) & Pierre Pestieau, 2003. "Wealth Transfer Taxation: A Survey," Public Economics 0311003, University Library of Munich, Germany.

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