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Intergenerational disagreements in labor supply and optimal bequest taxation

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Yazıcı, Hakkı (2017) Intergenerational disagreements in labor supply and optimal bequest taxation. Central Bank Review, 17 (4). pp. 127-130. ISSN 1303-0701 (Print) 1305-8800 (Online)

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Official URL: http://dx.doi.org/10.1016/j.cbrev.2017.08.003

Abstract

This paper studies optimal taxation of bequests in a model where altruistic parents and their offspring disagree on the offspring's labor supply decision. I show that whenever offspring is too lazy from the parent's perspective and there are income effects on labor supply, optimal policy involves a subsidy on bequests.

Item Type:Article
Uncontrolled Keywords:Intergenerational disagreement; Bequests; Optimal taxation
Subjects:H Social Sciences > HB Economic Theory
ID Code:36121
Deposited By:Hakkı Yazıcı
Deposited On:14 Aug 2018 21:29
Last Modified:14 Aug 2018 21:29

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