| 来源类型 | Discussion paper |
| 规范类型 | 论文 |
| 来源ID | DP7701 |
| DP7701 Estate Taxation and Intergenerational Transfers | |
| Tullio Jappelli; Mario Padula; Giovanni Pica | |
| 发表日期 | 2010-02-14 |
| 出版年 | 2010 |
| 语种 | 英语 |
| 摘要 | We estimate the effect of estate taxation on bequests exploiting a sequence of Italian reforms that culminated with the reduction of estate taxes in 1999 and their abolishment in 2001. To perform our exercise, we use the 1993-2006 Survey of Household Income and Wealth, which has data on real estate transfers and information on potential donors as well as recipients. Our sample includes data on 34,885 owners of real estate wealth and 120,686 potential donors. Differences-in-differences estimates indicate that the abolition of estate taxes has increased the propensity to transfer real estate wealth by about 2 percentage points, and square meter transferred by about 4 points. |
| 主题 | International Macroeconomics |
| 关键词 | Bequests Estate and inheritance taxes Intergenerational mobility |
| URL | https://cepr.org/publications/dp7701 |
| 来源智库 | Centre for Economic Policy Research (United Kingdom) |
| 资源类型 | 智库出版物 |
| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/536538 |
| 推荐引用方式 GB/T 7714 | Tullio Jappelli,Mario Padula,Giovanni Pica. DP7701 Estate Taxation and Intergenerational Transfers. 2010. |
| 条目包含的文件 | 条目无相关文件。 | |||||
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