Estate taxation with intended and accidental bequests

Tomer Blumkin; Efraim Sadka

doi:10.1016/S0047-2727(02)00084-1

Estate taxation with intended and accidental bequests

Tomer Blumkin^*, Efraim Sadka

^*Corresponding author for this work

School of Economics

Tel Aviv University

Research output: Contribution to journal › Article › peer-review

32 Scopus citations

Abstract

In this paper we examine the properties of the optimal estate tax in the presence of a complete set of tax instruments available to the social planner. We allow for both types of bequest motives, namely altruistic and accidental. We examine the case for estate taxation which seems to be the strongest (but not impeccable) with accidental bequests. In general, the estate tax is highly sensitive to the relative importance of the two bequest motives.

Original language	English
Pages (from-to)	1-21
Number of pages	21
Journal	Journal of Public Economics
Volume	88
Issue number	1-2
DOIs	https://doi.org/10.1016/S0047-2727(02)00084-1
State	Published - Jan 2004

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10.1016/S0047-2727(02)00084-1

Cite this

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Estate taxation with intended and accidental bequests

Abstract

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