The tax treatment of intergenerational wealth transfers

Cremer, Helmuth;Pestieau, Pierre
(2004)

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  • Cremer, HelmuthUCLouvain
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  • Pestieau, PierreUCLouvain
    Author
Abstract
This paper to surveys 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 crucially depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or combined.
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Cremer, H., & Pestieau, P. (2004). The tax treatment of intergenerational wealth transfers (CORE Discussion Papers 2004/62). https://hdl.handle.net/2078.5/128799