This paper studies the optimal taxation of bequests in a model in which individuals have heterogeneous preferences over their consumption and the net-of-tax bequest received by their heir. The bequest left by an individual depends on both her degree of altruism and the bequest received from her parents. First, the paper studies two principles that are at the heart of the debates on taxing inheritances: (1) children should not be penalized by the lack...
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2021/10/12
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Documento de trabalho sobre pesquisa de políticas
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WPS9804
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1
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1
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2021/10/12
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Disclosed
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Fair Inheritance Taxation
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long-run equilibrium
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