Estate Taxation, Entrepreneurship, and Wealth

We study the effects of abolishing estate taxation in a quantitative and realistic framework that includes the key features that policy makers are worried about: business investment, borrowing constraints, estate transmission, and wealth inequality. We use our model to estimate effective estate

本研究在兼具量化严谨性与现实贴合性的分析框架内，探究取消遗产税的政策效应。该框架涵盖了政策制定者重点关切的核心特征：企业投资、借贷约束、遗产传递与财富不平等。我们依托所构建的模型，对有效遗产进行估算。