Behavioral responses to inheritance tax : evidence from notches in France Jonathan Goupille - Lebret, Jose Infante
By: Goupille Lebret, Jonathan
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Contributor(s): Infante, Jose.
Material type: 
ArticlePublisher: 2018Subject(s): SUCESION | HERENCIA | IMPUESTOS | RIQUEZA | FRANCIA
In:
Journal of Public Economics v. 168, December 2018, p. 21-34Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | OP 730/2018/168-1 (Browse shelf) | Available | OP 730/2018/168-1 |
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| OP 730/2018/167-6 Tax induced emissions ?: | OP 730/2018/167-7 Tax - induced mobility: | OP 730/2018/168 Journal of Public Economics | OP 730/2018/168-1 Behavioral responses to inheritance tax | OP 730/2018/168-2 Fiscal competition and public debt | OP 731 bis/1997/1-1 The monti report: the uphill task of harmonizing direct tax systems of EC membet states | OP 733 Journal of Development Economics |
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.
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