Progressive Estate Taxation*

DOI10.1162/qjec.2010.125.2.635zbMath1231.91342OpenAlexW2107290626WikidataQ60034177 ScholiaQ60034177MaRDI QIDQ3563864

Emmanuel Farhi, Iván Werning

Publication date: 1 June 2010

Published in: Quarterly Journal of Economics (Search for Journal in Brave)

Full work available at URL: http://hdl.handle.net/1721.1/58803

Mathematics Subject Classification ID

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

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Optimal contracting with dynastic altruism: family size and per capita consumption ⋮ On the desirability of taxing bequests ⋮ Pareto efficiency and identity ⋮ Optimal government policies in models with heterogeneous agents ⋮ Risky human capital and deferred capital income taxation ⋮ A Becker-Tomes model with investment risk

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