Goupille Lebret, Jonathan
Behavioral responses to inheritance tax : evidence from notches in France / Jonathan Goupille - Lebret, Jose Infante .-- , 2018
Disponible en formato PDF en el repositorio de la Biblioteca del IEF con el nombre: 0730-2018-168GOU.
Resumen.
Bibliografía.
For the first time, we exploit quasi-experimental variation to investigate the impact of inheritance taxation on wealth accumulation. Using bunching and difference-in-differences methods, we directly estimate several behavioral responses during lifetime, rather than relying solely on observations at death. Our empirical findings shed new light upon wealth accumulation and bequest motives. Taken together, the small responses to inheritance tax estimated cannot be supported by the desire to retain control over wealth.
SUCESION
HERENCIA
IMPUESTOS
RIQUEZA
FRANCIA
Infante, Jose
Journal of Public Economics 0047-2727 v. 168, December 2018, p. 21-34
Behavioral responses to inheritance tax : evidence from notches in France / Jonathan Goupille - Lebret, Jose Infante .-- , 2018
Disponible en formato PDF en el repositorio de la Biblioteca del IEF con el nombre: 0730-2018-168GOU.
Resumen.
Bibliografía.
For the first time, we exploit quasi-experimental variation to investigate the impact of inheritance taxation on wealth accumulation. Using bunching and difference-in-differences methods, we directly estimate several behavioral responses during lifetime, rather than relying solely on observations at death. Our empirical findings shed new light upon wealth accumulation and bequest motives. Taken together, the small responses to inheritance tax estimated cannot be supported by the desire to retain control over wealth.
SUCESION
HERENCIA
IMPUESTOS
RIQUEZA
FRANCIA
Infante, Jose
Journal of Public Economics 0047-2727 v. 168, December 2018, p. 21-34