Bequests, taxation and the distribution of income and wealth

Cowell, Frank

(2012) Bequests, taxation and the distribution of income and wealth Hacienda Pública Española, 200 (1). pp. 75-93. ISSN 1133-9470

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We examine the role of taxation within a simple model of wealth accumulation transmission from generation to generation. It turns out that the role of bequest taxation may be central to the development of inequality in the long run. Whether it does so depends on the the way that consumption behaviour by each generation is determined.

Item Type	Article
Keywords	bequests,income distribution,wealth distribution,wealth taxation
Departments	Economics STICERD Centre for Analysis of Social Exclusion
Date Deposited	29 May 2013 07:21
URI	https://researchonline.lse.ac.uk/id/eprint/50435

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Cowell, Frank

http://www.lse.ac.uk/economics/people/faculty/frank-cowell.aspx (Author)
http://www.ief.es/documentos/recursos/publicaciones/revistas/hac_pub/200_Art3.pdf (Publisher)
http://www.ief.es/recursos/publicaciones/revistas/... (Official URL)

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