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Incentive Effects of Inheritances and Optimal Estate Taxation
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Cited by:
- Marcello D’Amato & Christian Di Pietro & Marco M. Sorge, 2024.
"Left and right: a tale of two tails of the wealth distribution,"
Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 78(4), pages 1389-1433, December.
- Marcello D'Amato & Christian Di Pietro & Marco M. Sorge, 2023. "Left and Right: A Tale of Two Tails of the Wealth Distribution," CSEF Working Papers 691, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy.
- Robin Boadway & Katherine Cuff, 2015. "Tax treatment of bequests when donor benefits are discounted," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 22(4), pages 604-634, August.
- García-Miralles Esteban, 2020.
"The Crucial Role of Social Welfare Criteria and Individual Heterogeneity for Optimal Inheritance Taxation,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 20(2), pages 1-16, April.
- García-Miralles Esteban, 2020. "The Crucial Role of Social Welfare Criteria and Individual Heterogeneity for Optimal Inheritance Taxation," The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 20(2), pages 1-16, April.
- Johann Brunner & Susanne Pech, 2013.
"Taxing bequests and consumption in the steady state,"
Economics working papers
2013-15, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2017. "Taxing bequests and consumption in the steady state," Economics working papers 2017-17, Department of Economics, Johannes Kepler University Linz, Austria.
- Johann K. Brunner & Susanne Pech, 2013. "Taxing Bequests and Consumption in the Steady State," CESifo Working Paper Series 4453, CESifo.
- Erlend E. Bø & Elin Halvorsen & Thor O. Thoresen, 2019.
"Heterogeneity of the Carnegie Effect,"
Journal of Human Resources, University of Wisconsin Press, vol. 54(3), pages 726-759.
- Erlend Eide Bø & Elin Halvorsen & Thor Olav Thoresen, 2015. "Heterogeneity of the Carnegie Effect," CESifo Working Paper Series 5339, CESifo.
- Erlend E. Bø & Elin Halvorsen & Thor O. Thoresen, 2016. "Heterogeneity of the Carnegie Effect," Discussion Papers 853, Statistics Norway, Research Department.
- Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018. "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, vol. 52(C), pages 85-102.
- Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2020.
"Wealth Taxation and Wealth Accumulation: Theory and Evidence From Denmark,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 135(1), pages 329-388.
- Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2018. "Wealth Taxation And Wealth Accumulation: Theory And Evidence From Denmark," CEBI working paper series 18-04, University of Copenhagen. Department of Economics. The Center for Economic Behavior and Inequality (CEBI).
- Zucman, Gabriel & Jakobsen, Katrine & Jakobsen, Kristian & Kleven, Henrik, 2018. "Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark," CEPR Discussion Papers 12780, C.E.P.R. Discussion Papers.
- Katrine Jakobsen & Kristian Jakobsen & Henrik Kleven & Gabriel Zucman, 2018. "Wealth Taxation and Wealth Accumulation: Theory and Evidence from Denmark," NBER Working Papers 24371, National Bureau of Economic Research, Inc.
- Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2014. "Strictness of tax compliance norms: A factorial survey on the acceptance of inheritance tax evasion in Germany," FAU Discussion Papers in Economics 07/2014, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
- Stefan Jestl, 2021. "Inheritance tax regimes: a comparison," Public Sector Economics, Institute of Public Finance, vol. 45(3), pages 363-385.
- Decerf,Benoit Marie A & Maniquet,François, 2021.
"Fair Inheritance Taxation,"
Policy Research Working Paper Series
9804, The World Bank.
- Decerf, Benoit & Maniquet, François, 2021. "Fair inheritance taxation," LIDAM Discussion Papers CORE 2021011, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- James R. Hines & Niklas Potrafke & Marina Riem & Christoph Schinke, 2019.
"Inter vivos transfers of ownership in family firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 225-256, April.
- James R Hines Jr & Niklas Potrafke & Marina Riem & Christoph Schinke, 2015. "Inter vivos transfers of ownership in family firms," Working Papers 1523, Oxford University Centre for Business Taxation.
- Potrafke, Niklas & Hines, James R. & Riem, Marina & Schinke, Christoph, 2016. "Inter vivos transfers of ownership in family firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145521, Verein für Socialpolitik / German Economic Association.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," NBER Working Papers 22301, National Bureau of Economic Research, Inc.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," CESifo Working Paper Series 5923, CESifo.
- Esteban García-Miralles, 2017. "The crucial role of social welfare criteria for optimal inheritance taxation," Working Papers 1706, Banco de España.
- Philipp Krug, 2022. "Optimal Estate Taxation: More (about) Heterogeneity across Dynasties," Working Papers 217, Bavarian Graduate Program in Economics (BGPE).
- Kindermann, Fabian & Mayr, Lukas & Sachs, Dominik, 2020.
"Inheritance taxation and wealth effects on the labor supply of heirs,"
Journal of Public Economics, Elsevier, vol. 191(C).
- Fabian Kindermann & Lukas Mayr & Dominik Sachs, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," NBER Chapters, in: Inequality and Public Policy, Trans-Atlantic Public Economics Seminar 2018, National Bureau of Economic Research, Inc.
- Lukas Mayr & Dominik Sachs & Fabian Kindermann, 2017. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," 2017 Meeting Papers 1046, Society for Economic Dynamics.
- Kindermann, Fabian & Mayr, Lukas & Sachs, Dominik, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," CEPR Discussion Papers 13185, C.E.P.R. Discussion Papers.
- Fabian Kindermann & Lukas Mayr & Dominik Sachs, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," NBER Working Papers 25081, National Bureau of Economic Research, Inc.
- Fabian Kindermann & Lukas Mayr & Dominik Sachs, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," Working Papers 2018-067, Human Capital and Economic Opportunity Working Group.
- Fabian Kindermann & Lukas Mayr & Dominik Sachs, 2018. "Inheritance Taxation and Wealth Effects on the Labor Supply of Heirs," CESifo Working Paper Series 7265, CESifo.
- Kindermann, Fabian & Mayr, Lukas & Sachs, Dominik, 2020. "Inheritance taxation and wealth effects on the labor supply of heirs," Munich Reprints in Economics 84752, University of Munich, Department of Economics.
- Stefan Jestl, 2018. "Inheritance tax regimes," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 176, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
- Wrede, Matthias, 2014.
"Fair inheritance taxation in the presence of tax planning,"
Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 51(C), pages 12-18.
- Wrede, Matthias, 2013. "Fair inheritance taxation in the presence of tax planning," FAU Discussion Papers in Economics 02/2013, Friedrich-Alexander University Erlangen-Nuremberg, Institute for Economics.
- Wrede, Matthias, 2013. "Fair Inheritance Taxation in the Presence of Tax Planning," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79731, Verein für Socialpolitik / German Economic Association.
- Raymond Fisman & Keith Gladstone & Ilyana Kuziemko & Suresh Naidu, 2017. "Do Americans Want to Tax Capital? Evidence from Online Surveys," NBER Working Papers 23907, National Bureau of Economic Research, Inc.
- Søren Johansen & Morten Ørregaard Nielsen, 2019.
"Nonstationary Cointegration in the Fractionally Cointegrated VAR Model,"
Journal of Time Series Analysis, Wiley Blackwell, vol. 40(4), pages 519-543, July.
- Søren Johansen & Morten Ørregaard Nielsen, 2018. "Nonstationary cointegration in the fractionally cointegrated VAR model," CREATES Research Papers 2018-17, Department of Economics and Business Economics, Aarhus University.
- Morten Ø. Nielsen & S Johansen, 2018. "Nonstationary Cointegration In The Fractionally Cointegrated Var Model," Working Paper 1405, Economics Department, Queen's University.
- Soeren Johansen & Morten Oerregaard Nielsen, 2018. "Nonstationary cointegration in the fractionally cointegrated VAR model," Discussion Papers 18-04, University of Copenhagen. Department of Economics.
- Louis Kaplow, 2020. "A Unified Perspective on Efficiency, Redistribution, and Public Policy," NBER Working Papers 26683, National Bureau of Economic Research, Inc.
- Fisman, Raymond & Gladstone, Keith & Kuziemko, Ilyana & Naidu, Suresh, 2020. "Do Americans want to tax wealth? Evidence from online surveys," Journal of Public Economics, Elsevier, vol. 188(C).
- Alessandra Casarico & Luca Micheletto & Alessandro Sommacal, 2015.
"Intergenerational transmission of skills during childhood and optimal public policy,"
Journal of Population Economics, Springer;European Society for Population Economics, vol. 28(2), pages 353-372, April.
- Alessandra Casarico & Luca Micheletto & Alessandro Sommacal, 2011. "Intergenerational Transmission of Skills during Childhood and Optimal Public Policy," CESifo Working Paper Series 3343, CESifo.
- Casarico, Alessandra & Micheletto, Luca & Sommacal, Alessandro, 2011. "Intergenerational transmission of skills during childhood and optimal public policy," Working Paper Series, Center for Fiscal Studies 2011:3, Uppsala University, Department of Economics.
- Monisankar Bishnu & Cagri S. Kumru & Arm Nakornthab, 2016.
"Optimal Inheritance Tax under Temptation,"
Discussion Papers
16-06, Indian Statistical Institute, Delhi.
- Monisankar Bishnu & Cagri S. Kumru & Arm Nakornthab, 2016. "Optimal Inheritance Tax under Temptation," ANU Working Papers in Economics and Econometrics 2016-637, Australian National University, College of Business and Economics, School of Economics.
- De Nardi, Mariacristina & Yang, Fang, 2016.
"Wealth inequality, family background, and estate taxation,"
Journal of Monetary Economics, Elsevier, vol. 77(C), pages 130-145.
- Mariacristina De Nardi & Fang Yang, 2015. "Wealth Inequality, Family Background, and Estate Taxation," NBER Working Papers 21047, National Bureau of Economic Research, Inc.
- Fang Yang & Mariacristina De Nardi, 2015. "Wealth Inequality, Family Background, and Estate Taxation," 2015 Meeting Papers 92, Society for Economic Dynamics.
- Brunner Johann K., 2014.
"Die Erbschaftsteuer – Bestandteil eines optimalen Steuersystems?,"
Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(3), pages 199-218, October.
- Johann K. Brunner, 2014. "Die Erbschaftsteuer- Bestandteil eines optimalen Steuersystems?," Economics working papers 2014-07, Department of Economics, Johannes Kepler University Linz, Austria.
- Mi Luo & Matthew Shapiro & Joseph Briggs & Chris Tonetti & Andrew Caplin & John Ameriks, 2016. "Inter-generational transfers and precautionary saving," 2016 Meeting Papers 1616, Society for Economic Dynamics.
- Philipp Krug & Dominika Langenmayr, 2024. "Taxing Transitions: Inheritance Tax and Family Firm Succession," Working Papers 233, Bavarian Graduate Program in Economics (BGPE).
- Stefan Jestl, 2018. "Inheritance Tax Regimes: A Comparison," wiiw Working Papers 152, The Vienna Institute for International Economic Studies, wiiw.
- Louis Kaplow, 2022. "Optimal Income Taxation," NBER Working Papers 30199, National Bureau of Economic Research, Inc.
- Troy B. Felver & Jane Yoo, 2023. "Welfare Aspects of Estate and Gift Taxes in Life Cycle Economies," Korean Economic Review, Korean Economic Association, vol. 39, pages 381-411.
- Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.