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Kompletter Metadatensatz
DublinCore-Feld | Wert | Sprache |
---|---|---|
dc.contributor.author | Brunner, Johann K. | en |
dc.date.accessioned | 2012-08-07 | - |
dc.date.accessioned | 2012-08-20T10:37:55Z | - |
dc.date.available | 2012-08-20T10:37:55Z | - |
dc.date.issued | 2012 | - |
dc.identifier.uri | http://hdl.handle.net/10419/61050 | - |
dc.description.abstract | I study a model of a representative individual who has a motive for leaving bequests and is at risk of needing long-term care in old age. I assume - as is typical for OECD countries - that the individual is not fully insured against this risk. Moreover, at realization the individual is unable to adapt labor supply or consumption; then expenditures for long-term care result in a one-to-one reduction of the estate. In this situation a tax on bequests provides insurance and its introduction causes a smaller deadweight loss than an income or consumption tax. I also characterize the optimal tax and transfer system in this model. | en |
dc.language.iso | eng | en |
dc.publisher | |aCenter for Economic Studies and ifo Institute (CESifo) |cMunich | en |
dc.relation.ispartofseries | |aCESifo Working Paper |x3901 | en |
dc.subject.jel | H21 | en |
dc.subject.jel | H24 | en |
dc.subject.jel | I13 | en |
dc.subject.ddc | 330 | en |
dc.subject.keyword | estate tax | en |
dc.subject.keyword | long-term care insurance | en |
dc.subject.stw | Erbschaftsteuer | en |
dc.subject.stw | Optimale Besteuerung | en |
dc.subject.stw | Pflegeversicherung | en |
dc.subject.stw | Erbe | en |
dc.subject.stw | Theorie | en |
dc.title | The bequest tax as long-term care insurance | - |
dc.type | Working Paper | en |
dc.identifier.ppn | 720738431 | en |
dc.rights | http://www.econstor.eu/dspace/Nutzungsbedingungen | en |
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