Optimal Taxation of Bequests

Beckmann, Klaus B. (2006) Optimal Taxation of Bequests. Acta Oeconomica, 56 (2). pp. 167-182. ISSN 0001-6373

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A critique of Kaplow's (2001) optimal taxation (OT) framework for assessing inheritance taxation is outlined in this paper. Several points are raised, the most important one being that Kaplow's central result cannot be extrapolated to the important case of altruism very easily. Several formal problems of modelling altruism are discussed. Finally, I propose a simple OT model which can justify a marginal subsidy of bequests, and point out the limits of this approach.

Item Type: Article
Subjects: H Social Sciences / társadalomtudományok > H Social Sciences (General) / társadalomtudomány általában
Depositing User: xKatalin xBarta
Date Deposited: 18 Jan 2017 08:57
Last Modified: 18 Jan 2017 08:57

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