Resource title

Estate taxation with both accidental and planned bequests

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Resource description

Actual inheritances are an hybrid of canonical types of bequests and in particular of accidental bequests and altruistic bequests. In this paper, bequeathed estate consists of two components: an amount intended by altruistic parents and an amount which results from the premature death of parents. Altruistic parents can also invest in their children s education. 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. The substitutability between education and intended bequests plays a key role in the tax design.

Resource author

Pierre Pestieau, Motohiro Sato

Resource publisher

Resource publish date

Resource language

eng

Resource content type

text/html

Resource resource URL

http://hdl.handle.net/10419/25844

Resource license

Adapt according to the presented license agreement and reference the original author.