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Premature deaths, accidental bequests and fairness

Author: Marc Fleurbaey; Marie-Louise Leroux; Pierre Pestieau; Grégory Ponthière; Stéphane Zuber
Publisher: [Québec] : Chaire de recherche Industrielle Alliance sur les enjeux économiques des changements démographiques, 2017.
Series: Working Paper, 17-04.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Summary:
While little agreement exists regarding the taxation of bequests in general, there is a widely held view that accidental bequests should be subject to a conÖscatory tax. We propose to reexamine the optimal taxation of accidental bequests in an economy where individuals care about what they leave to their o§spring in case of premature death. We show that, whereas the conventional 100 % tax view holds under the  Read more...
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Genre/Form: Electronic books
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Marc Fleurbaey; Marie-Louise Leroux; Pierre Pestieau; Grégory Ponthière; Stéphane Zuber
OCLC Number: 1076413655
Notes: Cataloguing team: ELEC MON E.
Description: 1 online resource.
Series Title: Working Paper, 17-04.
Responsibility: Marc Fleurbaey [and four others].
More information:

Abstract:

While little agreement exists regarding the taxation of bequests in general, there is a widely held view that accidental bequests should be subject to a conÖscatory tax. We propose to reexamine the optimal taxation of accidental bequests in an economy where individuals care about what they leave to their o§spring in case of premature death. We show that, whereas the conventional 100 % tax view holds under the standard utilitarian social welfare criterion, it does not hold under the ex post egalitarian criterion, which assigns a strong weight to the welfare of unlucky short-lived individuals. From an egalitarian perspective, it is optimal not to tax, but to subsidize accidental bequests. We examine the robustness of those results in a dynamic OLG model of wealth accumulation, and show that, whereas the sign of the optimal tax on accidental bequests depends on the form of the joy of giving motive, it remains true that the 100 % tax view does not hold under the ex post egalitarian criterion.

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