| 000 | 01472nab a2200265 c 4500 | ||
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| 999 |
_c147044 _d147044 |
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| 003 | ES-MaIEF | ||
| 005 | 20230207113820.0 | ||
| 007 | ta | ||
| 008 | 230203t2022 gw ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
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| 100 | 1 |
_970356 _aKrug, Philipp |
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| 245 | 0 |
_aOptimal estate taxation _bmore (about) heterogeneity across dynasties _c Philipp Krug |
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| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aStandard models on optimal estate taxation do not allow for intergenerational transmission of bequest motives. However, correlation in bequest motives may exist due to genetic and cultural transmission of preferences or indirect reciprocity. I introduce such intergenerational correlation to a simple model with heterogeneously altruistic parents. I derive two insights for optimal linear estate taxation under a Utilitarian welfare measure. First, this correlation implies a higher optimal estate tax rate. Second, estate tax rates should be higher for those parents who inherited themselves. | ||
| 650 | 4 |
_aIMPUESTO SOBRE EL PATRIMONIO _946430 |
|
| 650 | 4 |
_aPROPIEDAD INMOBILIARIA _948169 |
|
| 650 | 4 |
_aHERENCIA _950219 |
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| 650 | 4 |
_aTRANSMISION DE BIENES _948592 |
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| 650 | 4 |
_aIMPUESTOS _947460 |
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| 650 | 4 |
_aIMPUESTO SOBRE SUCESIONES Y DONACIONES _946513 |
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| 650 | 4 |
_aMODELOS ECONOMETRICOS _947776 |
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| 773 | 0 |
_9168722 _oOP 207/2022/4 _tFinanzArchiv _w(IEF)21244 _x 0015-2218 _g v. 78, n. 4, December 2022, p. 470-487 |
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| 942 | _cART | ||