Incentive effects of inheritances and optimal estate taxation

American Economic Review

Volumn 103, Issue 3, 2013, Pages 472-477

  Kopczuk, Wojciech ^a  

^a Och Spine at New York Presbyterian Hospitals   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84879091473     PISSN: 00028282     EISSN: None     Source Type: Journal    
DOI: 10.1257/aer.103.3.472     Document Type: Conference Paper

References (9)

1. Batchelder, Lily L. 2009. "What Should Society Expect from Heirs? A Proposal for a Comprehensive Inheritance Tax." Tax Law Review 63 (1): 1-111.
2. Farhi, Emmanuel, and Ivan Werning. 2010. "Progressive Estate Taxation." Quarterly Journal of Economics 125 (2): 635-73.
3. Kaplow, Louis. 2006. "On the Undesirability of Commodity Taxation Even When Income Taxation Is Not Optimal." Journal of Public Economics 90 (6-7): 1235-50.
4. Kopczuk, Wojciech. Forthcoming. "Wealth and Transfer Taxation." In Handbook of Public Economics, Vol. 5, edited by Alan J. Auerbach, Raj Chetty and Emmanuel Saez. New York: Elsevier.
5. Kopczuk, Wojciech. 2001. "Optimal Estate Taxation in the Steady State." Unpublished.
6. Kopczuk, Wojciech. 2003. "The Trick Is to Live: Is the Estate Tax Social Security for the Rich?" Journal of Political Economy 111 (6): 1318-41.
7. Laroque, Guy R. 2005. "Indirect Taxation Is Superfuous under Separability and Taste Homogeneity: A Simple Proof." Economics Letters 87 (1): 141-44.
8. Piketty, Thomas, and Emmanuel Saez. 2012. "A The-ory of Optimal Capital Taxation." Unpublished.
9. Saez, Emmanuel. 2002. "The Desirability of Commodity Taxation under Non-linear Income Taxation and Heterogeneous Tastes." Journal of Public Economics 83 (2): 217-30.