Inheritance Taxation: Redistribution and Predistribution

Inheritance Taxation: Redistribution and Predistribution. Cowell, F. A., Van de gaer , D., & He, C. In Bishop, J. A & Rodríguez, J. G., editors, Inequality, Taxation and Intergenerational Transmission, volume 26, of Research on Economic Inequality, pages 1–13. Emerald Publishing Limited.

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It is well known that taxes on the transfer of wealth typically raise very little revenue. However, this does not mean that they are ineffective as tools for redistribution. In this chapter, we show how important such taxes can be in the long-run distribution of wealth, reducing equilibrium inequality (the “predistribution” effect) by a much larger amount than what is apparent in terms of the immediate impact of the tax (the “redistribution” effect).

@incollection{cowellInheritanceTaxationRedistribution2018,
  title = {Inheritance {{Taxation}}: {{Redistribution}} and {{Predistribution}}},
  booktitle = {Inequality, {{Taxation}} and {{Intergenerational Transmission}}},
  author = {Cowell, Frank A. and Van de gaer, Dirk and He, Chang},
  editor = {Bishop, John A and Rodríguez, Juan Gabriel},
  date = {2018},
  series = {Research on {{Economic Inequality}}},
  volume = {26},
  pages = {1--13},
  publisher = {{Emerald Publishing Limited}},
  doi = {10.1108/S1049-258520180000026002},
  url = {https://doi.org/10.1108/S1049-258520180000026002},
  abstract = {It is well known that taxes on the transfer of wealth typically raise very little revenue. However, this does not mean that they are ineffective as tools for redistribution. In this chapter, we show how important such taxes can be in the long-run distribution of wealth, reducing equilibrium inequality (the “predistribution” effect) by a much larger amount than what is apparent in terms of the immediate impact of the tax (the “redistribution” effect).},
  isbn = {978-1-78756-458-9 978-1-78756-457-2},
  file = {C\:\\Users\\lukis\\AppData\\Roaming\\Zotero\\Zotero\\Profiles\\h20ej2eu.default\\zotero\\storage\\4CLAVRB9\\Cowell et al_2018_Inheritance Taxation.pdf}
}

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