| 来源类型 | Working Paper |
| 规范类型 | 报告 |
| DOI | 10.3386/w13160 |
| 来源ID | Working Paper 13160 |
| Estate Taxation, Entrepreneurship, and Wealth | |
| Marco Cagetti; Mariacristina De Nardi | |
| 发表日期 | 2007-06-07 |
| 出版年 | 2007 |
| 语种 | 英语 |
| 摘要 | We study the effects of abolishing estate taxation in a quantitative and realistic framework that includes the key features that policy makers are worried about: business investment, borrowing constraints, estate transmission, and wealth inequality. We use our model to estimate effective estate taxation. We consider various tax instruments to reestablish fiscal balance when abolishing estate taxation. We find that abolishing estate taxation would not generate large increases in inequality, and would, in some cases, generate increases in aggregate output and capital accumulation. If, however, the resulting revenue shortfall were financed through increased income or consumption taxation, the immensely rich, and the old among those in particular, would experience a welfare gain, at the cost of welfare losses for the vast majority of the population. |
| 主题 | Microeconomics ; Market Structure and Distribution ; Macroeconomics ; Consumption and Investment ; Public Economics ; Taxation |
| URL | https://www.nber.org/papers/w13160 |
| 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/570829 |
| 推荐引用方式 GB/T 7714 | Marco Cagetti,Mariacristina De Nardi. Estate Taxation, Entrepreneurship, and Wealth. 2007. |
| 条目包含的文件 | ||||||
| 文件名称/大小 | 资源类型 | 版本类型 | 开放类型 | 使用许可 | ||
| w13160.pdf（280KB） | 智库出版物 | 限制开放 | CC BY-NC-SA | 浏览 | ||
除非特别说明，本系统中所有内容都受版权保护，并保留所有权利。
