Estate Taxation with Altruism Heterogeneity
收藏NBER2013-02-01 更新2025-01-04 收录
下载链接：
https://www.nber.org/papers/w18792
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资源简介：
We develop a theory of optimal estate taxation in a model where bequest inequality is driven by differences in parental altruism. We show that a wide range of results are possible, from positive taxes to subsidies, depending on redistributive objectives implicit in the cardinal specification of
提供机构：
美国国家经济研究局
创建时间：
2013-02-01
