Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/76642 
Year of Publication: 
2003
Series/Report no.: 
CESifo Working Paper No. 1061
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design closely depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.
Document Type: 
Working Paper
Appears in Collections:

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.