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Bequests, taxation and the distribution of income and wealth

Cowell, Frank (2012) Bequests, taxation and the distribution of income and wealth. Hacienda Pública Española, 200 (1). pp. 75-93. ISSN 1133-9470

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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
Library of Congress subject classification: H Social Sciences > HG Finance
H Social Sciences > HJ Public Finance
H Social Sciences > HN Social history and conditions. Social problems. Social reform
Journal of Economic Literature Classification System: H - Public Economics > H2 - Taxation, Subsidies, and Revenue > H20 - General
Sets: Departments > Economics
Research centres and groups > Suntory and Toyota International Centres for Economics and Related Disciplines (STICERD)
Research centres and groups > Centre for Analysis of Social Exclusion (CASE)
Rights: http://www.lse.ac.uk/library/usingTheLibrary/academicSupport/OA/depositYourResearch.aspx
Date Deposited: 29 May 2013 07:21
URL: http://eprints.lse.ac.uk/50435/

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