A Theory of Optimal Inheritance Taxation

DOI10.3982/ECTA10712zbMath1287.91113OpenAlexW3121701132MaRDI QIDQ2871441

Thomas Piketty, Emmanuel Saez

Publication date: 7 January 2014

Published in: Econometrica (Search for Journal in Brave)

Full work available at URL: https://doi.org/10.3982/ecta10712

zbMATH Keywords

inheritanceoptimal taxationwealth mobility

Mathematics Subject Classification ID

Macroeconomic theory (monetary models, models of taxation) (91B64)

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Capital taxation and government debt policy with public discounting ⋮ Optimal mixed taxation, public goods and the problem of high-skilled emigration ⋮ Higher tax for top earners ⋮ On the desirability of taxing bequests ⋮ Optimal Taxation, Marriage, Home Production, and Family Labor Supply ⋮ A Becker-Tomes model with investment risk ⋮ Fiscal policy and inequality in a model with endogenous positional concerns

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