Pavoni, Nicola
Intergenerational disagreement and optimal taxation of parental transfers / Nicola Pavoni and Hakki Yazici .-- , 2017
Disponible en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Bibliografía. Resumen. Conclusión.
We study optimal taxation of bequests and inter vivos transfers ina model where altruistic parents and their offspring disagree on intertemporal trade-offs. We show that the laissez-faire equilibrium is Pareto inefficient, and whenever offspring are impatient from their parents. perspective, optimal policyinvolves a positive tax on parental transfers. Cautioned by the technical complications present in this class of models, our normative prescriptions do notrely on the assumption of differentiability of the agents.policy functions.
TRANSMISION DE BIENES
DONACIONES
SUCESION
IMPUESTOS
IMPOSICION OPTIMA
MODELOS ECONOMETRICOS
FAMILIA
Yazici, Hakki
The review of economic studiesv. 84 (3), n. 300, July 2017, p. 1264-1305
Intergenerational disagreement and optimal taxation of parental transfers / Nicola Pavoni and Hakki Yazici .-- , 2017
Disponible en línea a través de la Biblioteca del Instituto de Estudios Fiscales. Bibliografía. Resumen. Conclusión.
We study optimal taxation of bequests and inter vivos transfers ina model where altruistic parents and their offspring disagree on intertemporal trade-offs. We show that the laissez-faire equilibrium is Pareto inefficient, and whenever offspring are impatient from their parents. perspective, optimal policyinvolves a positive tax on parental transfers. Cautioned by the technical complications present in this class of models, our normative prescriptions do notrely on the assumption of differentiability of the agents.policy functions.
TRANSMISION DE BIENES
DONACIONES
SUCESION
IMPUESTOS
IMPOSICION OPTIMA
MODELOS ECONOMETRICOS
FAMILIA
Yazici, Hakki
The review of economic studiesv. 84 (3), n. 300, July 2017, p. 1264-1305