文章基本信息

标题：Intergenerational disagreements in labor supply and optimal bequest taxation
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作者：Hakki Yazici
期刊名称：Central Bank Review
印刷版ISSN：1303-0701
出版年度：2017
卷号：17
期号：4
页码：127-130
DOI：10.1016/j.cbrev.2017.08.003
出版社：Elsevier B.V.
摘要：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.
关键词：Intergenerational disagreement ; Bequests ; Optimal taxation ; ; E21 ; H21 ; D91