Progressive estate taxation
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Author
Contributions
- Werning, Ivǹ - Contributor
- Massachusetts Institute of Technology. Dept. of Economics - Contributor
Publication
2006 - Massachusetts Institute of Technology, Dept. of Economics, Cambridge, MA, Massachusetts
Language
English
Word Count
9,500 words, Guess
Page Count
38 pages
Identifiers
- Internet Archiveprogressiveestat00farh
- OCLC Control Number143691805
- Open LibraryOL24644147M
Description
For an economy with altruistic parents facing productivity shocks, the optimal estate taxation is progressive: fortunate parents should face lower net returns on their inheritances. This progressivity reflects optimal mean reversion in consumption, which ensures that a long-run steady state exists with bounded inequality-avoiding immiseration. Keywords: progressivity, inheritance, estate taxation. JEL Classifications: E6.
Subjects
Series Statement
- Working paper series / Massachusetts Institute of Technology, Dept. of Economics -- working paper 06-27
- Working paper (Massachusetts Institute of Technology. Dept. of Economics) -- no. 06-27.
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