Transfer motives and tax policy:
This paper considers the optimal tax treatment of voluntary transfers to individuals in a framework that integrates redistributive income taxation and estate and gift taxation. Under this formulation, redistributive considerations become secondary. The optimal tax treatment of transfers depends upon...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cambridge, Mass.
1997
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| Schriftenreihe: | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series
6340 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This paper considers the optimal tax treatment of voluntary transfers to individuals in a framework that integrates redistributive income taxation and estate and gift taxation. Under this formulation, redistributive considerations become secondary. The optimal tax treatment of transfers depends upon the differences between expenditures on transfers and ordinary personal consumption. It turns out that some types of transfers confer a sort of positive externality on donees, some create tax revenue externalities, and some affect donors' and donees' marginal utilities of income in a manner relevant to the optimal taxation problem. Different types of transfers have qualitatively different effects. |
| Beschreibung: | 12 S. |
Internformat
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| 650 | 4 | |a Recht | |
| 650 | 4 | |a Steuer | |
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Datensatz im Suchindex
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| id | DE-604.BV011808123 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-09T18:16:06Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007973047 |
| oclc_num | 38505788 |
| open_access_boolean | 1 |
| owner | DE-19 DE-BY-UBM DE-521 |
| owner_facet | DE-19 DE-BY-UBM DE-521 |
| physical | 12 S. |
| publishDate | 1997 |
| publishDateSearch | 1997 |
| publishDateSort | 1997 |
| record_format | marc |
| series | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |
| series2 | National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series |
| spelling | Kaplow, Louis Verfasser aut Transfer motives and tax policy Louis Kaplow Cambridge, Mass. 1997 12 S. txt rdacontent n rdamedia nc rdacarrier National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 6340 This paper considers the optimal tax treatment of voluntary transfers to individuals in a framework that integrates redistributive income taxation and estate and gift taxation. Under this formulation, redistributive considerations become secondary. The optimal tax treatment of transfers depends upon the differences between expenditures on transfers and ordinary personal consumption. It turns out that some types of transfers confer a sort of positive externality on donees, some create tax revenue externalities, and some affect donors' and donees' marginal utilities of income in a manner relevant to the optimal taxation problem. Different types of transfers have qualitatively different effects. Recht Steuer Gifts Taxation Law and legislation Inheritance and transfer tax Law and legislation Erscheint auch als Online-Ausgabe National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series 6340 (DE-604)BV002801238 6340 http://papers.nber.org/papers/w6340.pdf kostenfrei Volltext |
| spellingShingle | Kaplow, Louis Transfer motives and tax policy National Bureau of Economic Research <Cambridge, Mass.>: NBER working paper series Recht Steuer Gifts Taxation Law and legislation Inheritance and transfer tax Law and legislation |
| title | Transfer motives and tax policy |
| title_auth | Transfer motives and tax policy |
| title_exact_search | Transfer motives and tax policy |
| title_full | Transfer motives and tax policy Louis Kaplow |
| title_fullStr | Transfer motives and tax policy Louis Kaplow |
| title_full_unstemmed | Transfer motives and tax policy Louis Kaplow |
| title_short | Transfer motives and tax policy |
| title_sort | transfer motives and tax policy |
| topic | Recht Steuer Gifts Taxation Law and legislation Inheritance and transfer tax Law and legislation |
| topic_facet | Recht Steuer Gifts Taxation Law and legislation Inheritance and transfer tax Law and legislation |
| url | http://papers.nber.org/papers/w6340.pdf |
| volume_link | (DE-604)BV002801238 |
| work_keys_str_mv | AT kaplowlouis transfermotivesandtaxpolicy |