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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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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:
Additional Information: © 2012 Instituto de Estudios fiscales
Divisions: Economics
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: 16 May 2024 01:31

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