Cowell, Frank 
ORCID: 0000-0002-3778-2152
(2012)
Bequests, taxation and the distribution of income and wealth.
Hacienda Pública Española, 200 (1).
pp. 75-93.
ISSN 1133-9470
Abstract
We examine the role of taxation within a simple model of wealth accumulation transmission from generation to generation. It turns out that the role of bequest taxation may be central to the development of inequality in the long run. Whether it does so depends on the the way that consumption behaviour by each generation is determined.
| Item Type: | Article |
|---|---|
| Official URL: | http://www.ief.es/recursos/publicaciones/revistas/... |
| Additional Information: | © 2012 Instituto de Estudios fiscales |
| Divisions: | Economics STICERD Centre for Analysis of Social Exclusion |
| Subjects: | H Social Sciences > HG Finance H Social Sciences > HJ Public Finance H Social Sciences > HN Social history and conditions. Social problems. Social reform |
| JEL classification: | H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General |
| Date Deposited: | 29 May 2013 07:21 |
| Last Modified: | 12 Dec 2024 00:14 |
| URI: | http://eprints.lse.ac.uk/id/eprint/50435 |
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