Charities and the political support for estate taxation
(2012) Economics Letters — Vol. 115, n° 3, p. 423-426 (2012)
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Details
- Authors
- Abstract
- We explain why wealthy people often favor estate taxation, while wealthless people oppose it. Wealthy people devote part of their estate to charities. Estate taxation with tax breaks for charities increases contributions to an otherwise underprovided public good.
- Affiliations
Toulouse School of Economics GREMAQ and CNRS Toulouse School of Economics IDEI, GREMAQ and Institut universitaire de France Université de Liège CREPP
Citations
Casamatta, G., Cremer, H., & Pestieau, P. (2012). Charities and the political support for estate taxation. Economics Letters, 115(3), 423-426. https://doi.org/10.1016/j.econlet.2011.12.101 (Original work published 2012)