Abstract
Answering “How to optimally tax capitalistic bequests?” this thesis was concerned with the impact of wealth transfer taxation on economic as well as on political equilibria. Optimality conditions were analyzed regarding the specific preferences of very rich individuals – intending to either minimize inefficiencies and enhance redistribution or to gain political majorities.
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© 2012 Gabler Verlag | Springer Fachmedien Wiesbaden GmbH
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Kley, V. (2012). Conclusion. In: The Taxation of Capitalistic Bequests. Gabler Verlag. https://doi.org/10.1007/978-3-8349-7136-4_6
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DOI: https://doi.org/10.1007/978-3-8349-7136-4_6
Publisher Name: Gabler Verlag
Print ISBN: 978-3-8349-3374-4
Online ISBN: 978-3-8349-7136-4
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