Estate taxation with intended and accidental bequests

Tomer Blumkin, Efraim Sadka

Research output: Contribution to journalArticlepeer-review

26 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 languageEnglish
Pages (from-to)1-21
Number of pages21
JournalJournal of Public Economics
Volume88
Issue number1-2
DOIs
StatePublished - 1 Jan 2004
Externally publishedYes

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