The Taxation of Capitalistic Bequests

  • Authors
  • Verena Kley

Table of contents

  1. Front Matter
    Pages I-XIV
  2. Verena Kley
    Pages 1-9
  3. Verena Kley
    Pages 109-112
  4. Back Matter
    Pages 113-121

About this book

Introduction

The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical findings, bequests of these individuals generate almost the entire revenues from wealth transfer taxation. Due to this, their specific preferences prove to be decisive for the optimal taxation of bequests. The author analyzes normative as well as positive implications for optimal wealth transfer taxation, accounting for a ‚capitalist spirit’ – traditionally associated with the upper tail of the wealth distribution.

Keywords

Behavioral Economics Inheritance and Trust Management OECD Countries Optimal Wealth Transfer Taxation Political Economics

Bibliographic information

  • DOI https://doi.org/10.1007/978-3-8349-7136-4
  • Copyright Information Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2012
  • Publisher Name Gabler Verlag
  • eBook Packages Business and Economics
  • Print ISBN 978-3-8349-3374-4
  • Online ISBN 978-3-8349-7136-4
  • About this book