文章基本信息

标题：The crucial role of social welfare criteria for optimal inheritance taxation
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作者：Esteban García-Miralles
期刊名称：Documentos de Trabajo / Banco de España
印刷版ISSN：0213-2710
电子版ISSN：1579-8666
出版年度：2017
卷号：1
出版社：Banco de España
摘要：This paper calibrates the full social optimal inheritance tax rate derived by Piketty and Saez(2013) and shows that different assumptions on the form of the social welfare functionlead to very different optimal inheritance tax rates, ranging from negative (under a utilitariancriterion) to positive and large (even assuming joy of giving motives). The paper also calibratesthe optimal tax rate by percentile of the distribution of bequest received, as Piketty andSaez do, but accounting for heterogeneity in wealth and labor income. The result is that theoptimal tax rate from the perspective of the non-receivers varies signifi cantly, contrary tothe constant tax rate obtained by these authors.
关键词：optimal taxation; inheritance; social welfare criteria.