全球智库信息集成服务系统(G2TT): Progressive Estate Taxation

G2TT

来源类型	Working Paper
规范类型	报告
DOI	10.3386/w12600
来源ID	Working Paper 12600
	Progressive Estate Taxation
	Emmanuel Farhi; Ivan Werning
发表日期	2006-10-18
出版年	2006
语种	英语
摘要	For an economy with altruistic parents facing productivity shocks, the optimal estate taxation is progressive: fortunate parents should face lower net returns on their inheritances. This progressivity reflects optimal mean reversion in consumption, which ensures that a long-run steady state exists with bounded inequality - avoiding immiseration.
主题	Macroeconomics ; Fiscal Policy
URL	https://www.nber.org/papers/w12600
来源智库	National Bureau of Economic Research (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/570262
推荐引用方式 GB/T 7714	Emmanuel Farhi,Ivan Werning. Progressive Estate Taxation. 2006.