Template-type: ReDIF-Paper 1.0
Author-Name: Helmuth Cremer 
Author-Workplace-Name: Toulouse School of Economics (GREMAQ and IDEI


Author-Name: Pierre Pestieau
Author-Workplace-Name: CREPP, University of LIege and CORE


Title: Wealth and Wealth Transfer Taxation: A Survey


Abstract: This paper provides a survey of the theoretical literature on wealth and wealth transfer taxation. Both forms of taxation are highly controversial and we present arguments in favor and against them. We adopt a theoretical and normative perspective. Our approach is comprehensive in the sense that wealth taxation is discussed as part of an overall tax system, dominated by income and commodity taxation.We show that a crucial factor in designing the tax structure is the motive underlying wealth accumulation and transfers.


Keywords: wealth taxation, inheritance taxation, capital income taxation

Length: 39 pages

Creation-Date: 2010-05-01

File-URL: http://icepp.gsu.edu/files/2015/03/ispwp1017.pdf

File-Format:application/pdf

Handle: RePEc:ays:ispwps:paper1017