Wealth transfer taxation with both accidental and planned bequests

Michel, Philippe;Pestieau, Pierre
(2002)

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  • Michel, Philippe
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  • Pestieau, PierreUCLouvain
    Author
Abstract
Actual bequests are an hybrid of canonical types and in particular of accidental bequest and paternalistic bequest related to some joy of giving. In this case the estate consists of two components: an amount intended by altruistic parents and an amount which results from the 'premature' death of parents. Taxing those two types of bequests separately is known to have different implications. The purpose of this paper is to see the distributive incidence of estate taxation when those two components are indistinguishable.
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Michel, P., & Pestieau, P. (2002). Wealth transfer taxation with both accidental and planned bequests (CORE Discussion Papers 2002/59). https://hdl.handle.net/2078.5/38167