Riqueza e imposición sobre la transmisión de riqueza: una revisión

• Autores: Helmuth Cremer, Pierre Pestieau
• Localización: Papeles de economía española, ISSN 0210-9107, Nº 125-126, 2010 (Ejemplar dedicado a: Claves actuales de la fiscalidad del futuro), págs. 188-210
• Idioma: español
• Texto completo no disponible (Saber más ...)
• Dialnet Métricas: 2 Citas
• Referencias bibliográficas
  • AARON, H.J., y A.H. MUNNELL, (1992), «Reassessing the role for wealth transfer taxes», National Tax Journal, 45(2): 119-143.
  • ABEL, A.B., (1985), «Precautionary saving and accidental bequests», American Economic Review, 75(4): 777-791.
  • ALTONJI, J.G.; F. HAYASHI, y L.J. KOTLIKOFF, (1992), «Is the extended family altruistically linked? Direct tests using micro data», American...
  • ANDREONI, J., (1990), «Impure altruism and donations to public goods: a theory of warm-glow giving?», Economic Journal, 100(401): 464-477.
  • ARRONDEL, L.; A. MASSON, y P. PESTIEAU, (1997), «Bequests and inheritance: empirical issues and French-US comparison», en G. ERREYGERS y T....
  • ATKINSON, A.B., (1971), «Capital taxes, the redistribution of wealth and individual savings», Review of Economic Studies, 38(2): 209-227.
  • ATKINSON, A.B., y A. SANDMO, (1980), «Welfare implications of the taxation of savings», Economic Journal, 90: 529-549.
  • ATKINSON, A.B., y J.E. STIGLITZ, (1972), «The structure of indirect taxation and economic efficiency», Journal of Public Economics, 1: 97-119.
  • ATKINSON, A.B., y J.E. STIGLITZ (1976), «The design of tax structure: direct versus indirect taxation», Journal of Public Economics, 6(1-2):...
  • ATKINSON, A.B., y J.E. STIGLITZ (1980), Lectures in Public Economics, McGraw Hills, Nueva York.
  • AUERBACH, A. (2006), «The future of capital income taxation», University of California, Berkeley, no publicado.
  • BANKS, J., y P. DIAMOND (2009), «The base for direct taxation», Reforming the Tax System for the 21st Century The Mirrlees Review, en prensa.
  • BATINA R., y T. IHORI, (2000), Consumption Tax Policy and the Taxation of Capital lncome, Oxford University Press.
  • BARRO, R., (1974), «Are government bonds net wealth?», Journal of Political Economy, 82: 1095-1117.
  • BECKER G.S., y N. TOMES, (1979), «An equilibrium theory of the distribution of income and intergenerational mobility», Journal of Political...
  • BECKER G.S., y N. TOMES (1986), «Human capital and the rise and fall of families», Journal of Labor Economics, 4, part. 2: S1-S39.
  • BERNHIM, B.O.; A. SHLEIFER, y L.H. SUMMERS, (1985), «The strategic bequest motive)), Journal of Polítícal Economy, 93(6): 1045-1076.
  • BEVAN, D.L., y J.E. STIGLITZ, (1979), «Intergenerational transfers and inequality», Greek Economic Review, 1(1): 8-26.
  • BLUMKIN, T., y E. SADKA, (2002), «Estate taxation», Journal of Public Economics, (en prensa).
  • BOADWAY, R.; M. MARCHAND, y P. PESTIEAU, (2000), «Redistribution with unobservable bequests: a case for capital income tax», Scandinavian...
  • BOADWAY, R.; E. CHAMBERLAIN, y C. EMMERSON (2009), «Taxation of wealth and wealth transfers», Reforming the Tax System for the 21st Century...
  • BRADFORD, D., (1986), Untangling the lncome Tax, Cambridge, Harvard University Press.
  • BRENNER, G.A., (1985), «Why did inheritance laws change?», lnternational Review of Law and Economics, 5: 91-106.
  • CARROLL, C.D., (2000), «Why do the rich save so much?», en Does Atlas shrug ? The Economic Consequences of Taxing the Rich, J. SLEMROD (ed.),...
  • CHAMLEY, Ch., (1986), «Optimal taxation of capital income in general equilibrium with infinite lives», Economica, 54: 607-622.
  • CHAMLEY, Ch., (2001), »Capital income taxation, wealth distribution and borrowing constraints», Journal of Public Economics, 79: 55-69.
  • CHARI, V.V., y P.J. KEHOE (1999), «Optimal fiscal and monetary policy», en John B. TAYLOR y Michael WOODFORD (eds.), Handbook of Macroeconomics,...
  • COLEMAN, W.J., (2000), «Welfare and optimum dynamic taxation of consumption and income», Journal of Public Economic, 76: 1-39.
  • CONESSA, J.; S. KITAO, y D. KRUEGER (2009), «Taxing capital? Not a bad idea after all!», American Economic Review, en prensa.
  • COX, D., (1987), «Motives for private income transfers», Journal of Political Economy, 95(3): 508-546.
  • CORREIA, I. (1996), «Should capital income be taxed in a steady state?», Journal of Public Economics, 60: 147-151.
  • CREMER, H., (2003), «Multi-dimensional heterogeneity and the design of tax policy», The Baltic Journal of Economics, 4: 35-45.
  • CREMER, H., y F. GAHVARI. (1995), «Uncertainty, optimal taxation and the direct versus indirect tax controversy». Economic Journal, 105: 1165-...
  • CREMER, H.; F. GAHVARI, y P. PESTIEAU (2009a), «Optimal income taxation and accidental bequests», no publicado.
  • CREMER, H.; F. GAHVARI, y P. PESTIEAU (2009b), «Accidental bequests: a curse for the rich and a boon for the poor», mimeo.
  • CREMER, H., y P. PESTIEAU, (1988), «A case for differential inheritance taxation», Annales d'Economie et de Statistiques, 9: 167-182.
  • CREMER, H., y P. PESTIEAU (1991), «Bequest, filial attention and fertility», Economica, 58: 359-375.
  • CREMER, H., y P. PESTIEAU (1996), «Bequests as a heir 'r' discipline device 'r'», Journal of Population Economics, 9: 405-414.
  • CREMER, H., y P. PESTIEAU (1998), «Delaying inter vivos transmission under asymmetric information», Southern Economic Journal, 65: 322-331.
  • CREMER, H., y P. PESTIEAU (2001), «Non-linear taxation of bequests, equal sharing rules and the trade-off between intra- and inter-family...
  • CREMER, H., y P. PESTIEAU (2006), «Intergenerational transfer of human capital and optimal income taxation», Journal of Public Economic Theory,...
  • CREMER, H., y P. PESTIEAU (2006), «Wealth transfer taxation: a survey of the theoretical literature», en S.C. KOLM y J. MERCIER YTHIER (eds.),...
  • CREMER, H.; D. KESSLER, y P. PESTIEAU, (1993), «Education for attention: a Nash bargaining solution to the bequest-as-exchange model», Public...
  • CREMER, H., y P. PESTIEAU (1994), «Public and private intergenerational transfers: evidence and a simple model», en ERMISCH J. y N. OGAWA...
  • CREMER, H.; P. PESTIEAU, y J.-C. ROCHET, (2001), «Direct versus indirect taxation: the design of the tax structure revisited», lnternational...
  • CREMER, H.; P. PESTIEAU, y J.-C. ROCHET (2003), «Capital income taxation when inherited wealth is not observable», Journal of Public Economics,...
  • CREMER, H.; J-M. LOZACHMEUR, y P. PESTIEAU (2009), «Collective annuities and redistribution», CORE DP 2007/96.
  • DAVIES, J.B., (1981), «Uncertain lifetime, consumption and dissaving in retirement», Journal of Political Economy, 89: 561-577.
  • DIAMOND, P., (1965), «National debt in a neoclassical growth model», American Economic Review, 58: 1126-1150.
  • DIAMOND, P., (2007), «Comment on Mikhail Golosov, Aleh Tsyvinski, Iv"n Werning, New Dynamic Public Finance: A user's guide», NBER...
  • EROSA, A., y M. GERVAIS, (2002), «Optimal taxation in life cycle economies», Journal of Economic Theory, 105: 338-369
  • ERREGEYERS, G., y T. VANDEVELDE, (1997), ls lnheritance Legitimate? Ethical and Economic Aspects of Wealth Transfers, Springer-Verlag, Berlin.
  • FAHRI, E., y I. WERNING, (2009), «Progressive estate taxation», Quaterly Journal of Economics, en prensa.
  • FATEMI, D.; J.HASSELDINE, y P. HITE, (2008), «Resisting framing effects: the importance of prior attitude on estate tax preference» Journal...
  • FRANK, R. (2005), «The Estate tax: Efficient, fair and misunderstood», The New York Times, 12 de mayo.
  • GALE, W.G.; J.R. HINES, y J. SLEMROD (eds.), (2000), Rethinking Estate and Gift Taxation, Brookings Institution, Washington DC.
  • GLOMM, G., y R. RAVIKUNAR, (1992), «Public versus private investment in human capital: endogenous growth and income inequality», Journal of...
  • GOLOSOV, M.; N. KOCHERLAKOTA, y A. TSYVINSKI (2003), «Optimal indirect and capital taxation», Review of Economic Studies, 70(3): 569- 587.
  • GOLOSOV, M.; A. TSYVINSKI, y I. WERNING. (2007), «New Dynamic Public Finance: A user's guide», NBER Macroeconomics Annual 2006: 317- 363.
  • GRAETZ, M.J., (1983), «To praise the estate tax, not to bury it», Yale Law Journal, 93(2): 259-286.
  • HAMMOND, P., (1988), «Altruism» en The New Palgrave: a Dictionary of Economics, J. EATWELL, M. M LGATE y P. NEWMAN (eds.), Macmllan Press,...
  • HARSANYI, J., (1995), «A theory of social values and a rule utilitarian theory of morality», Social Choice and Welfare, 12: 319-344.
  • IHORI, T., (1996), Public Finance in an Overlapping Generation Economy, St Martin's Press, Nueva York.
  • JACOBS, B., y L. BOVENBERG (2004), «Optimal dual income taxation with endogenous human capital», mimeo.
  • JONES, Larry E.; Rodolfo E. MANUELLI, y Peter E. ROSSI (1997), «On the optimal taxation of capital income», Journal of Economic Theory, 73...
  • JUDD, K.L. (1985), «Redistributive taxation in a simple perfect foresight model», Journal of Public Economics, 28: 59-83.
  • KAPLOW, L., (2000), «A framework for assessing estate and gift taxation», en Gale et al. (2000).
  • KAPLOW, L., (2006), «On the undesirability of commodity taxation even when income taxation is not optimal», Journal of Public Economics, 90(6-7):...
  • KAPLOW, L., (2008), «The Theory of Taxation and Public Economics, Princeton University Press, Princeton, NJ.
  • KESSLER, D., y P. PESTIEAU, (1991), «Wealth taxes in the EEC», Canadian Public Policy, 17: 309-321.
  • KOCHERLAKOTA, N. (2005), «Zero expected wealth taxes: A Mirrlees approach to dynamic optimal taxation». Econometrica, 73(5): 1587-621.
  • KOPCZUK, W., (2001), «Optimal estate taxation in the steady-state», no publicado.
  • KOPCZUK, W. (2003), «The trick is to live. Is the estate tax social security for the rich?», Journal of Political Economy, 111: 1318-1341.
  • KOPCZUK, W., y SLEMROD, J., (2000), «The impact of the estate tax on the wealth accumulation and avoidance behavior of donors», en GALE et...
  • KOTLIKOFF, L.J., y SPIVAK, A., (1981), «The family as an incomplete annuities market», Journal of Political Economy, 89(2): 372-391.
  • KURZ, M., (1968), «Optimal economic growth and wealth effects», International Economic Review, 9: 348-357.
  • LAROQUE, G. (2005), «Indirect taxation is superfluous under separability and taste homogeneity: A simple proof», Economics Letters, 87(1):...
  • MANKIW, G., (2000), «The savers-spenders theory of fiscal policy», AEA Papers and Proceedings, 90: 120-125.
  • MASSON, A., y P. PESTIEAU, (1997), «Bequests motives and models of inheritance: a survey of the literature», en Is Inheritance Justified?,...
  • MICHEL, PH., y P. PESTIEAU, (1998), «Fiscal policy in a growth model with both altruistic and non-altruistic agents», Southern Economic Journal,...
  • MICHEL, PH., y P. PESTIEAU (1999), «Fiscal policy in a growth model where individuals differ with regard to altruism and labor supply», Journal...
  • MICHEL, PH., y P. PESTIEAU (2000), «Tax-transfer policy with altruists and non-altruists», en The Economics of Reciprocity, Giving and Altruism,...
  • MICHEL, PH., y P. PESTIEAU (2002), «Wealth transfer taxation with both accidental and desired bequests», no publicado.
  • MICHEL, PH., y P. PESTIEAU (2004), «Fiscal policy with agents differing in altruism and in ability», Economica, 72: 121-136.
  • MICHEL, PH., y P. PESTIEAU (2007), «Fiscal policy in an overlapping generations model with bequest-as-consumption», Journal of Public Economic...
  • MYLES, G. D., (1995), Public Economics, Cambridge University Press, Reino Unido.
  • OECD (2008), Revenue Statistics 1965-2007, 2008 Edition OECD, París.
  • PESTIEAU, P., (1974), «Optimal taxation and discount rate for public investment in a growth setting», Journal of Public Economics, 3: 217-235.
  • PESTIEAU, P., (2000), «Gifts, wills and inheritance law», en Encyclopedia of Law and Economics, B. BOUCKAERT y G. DE GEEST (eds.), vol. 3,...
  • PESTIEAU, P., (2003), The role of gift and estate transfers in the United States and in Europe, in A. MUNNELL and A. SUNDEN (eds.), Death...
  • PESTIEAU, P., y M. SATO, (2008), «Estate taxation with both accidental and planned bequests», Asia Pacific Journal of Accounting and Economics,...
  • PESTIEAU, P., y E. THIBAULT (2007), «The spenders-hoarders theory of capital accumulation, wealth distribution and fiscal policy», CORE DP...
  • POTERBA, J., (2001), «Estate and gift taxes and incentives for inter vivos giving», Journal of Public Economics, 79: 237-264.
  • RAMSEY, F.P., (1928), «A mathematical theory of saving», Economic Journal, 38: 543-559.
  • ROSENTHAL, P.A., (1991), «Pratiques successorales et fécondité», Economie et Prévision, números 100-101: 231-238.
  • SAEZ, E., (2002), «Optimal progressive capital income taxes in the infinite horizon model», NBER Working Paper n.º 9046.
  • SIMONS, H.C., (1938), Personal Income Taxation, University Press of Chicago, Chicago.
  • SMITH, R.S., (2001), «Personal wealth taxation and the European Union», University of Alberta, no publicado.
  • STIGLITZ, J.E., (1977), «Equality, taxation and inheritance», en Personal Income Distribution, W. KRELLE and A. SHORROCKS (eds.), North- Holland,...
  • STIGLITZ, J.E., (1978), «Notes on estate taxes, redistribution and the concept of balanced growth path incidence», Journal of Political Economy,...
  • STIGLITZ, J.E., (1987), «Pareto efficient and optimal taxation in the new welfare economics», en AUERBACH y M. FELDSTEIN (eds.), Handbook...
  • WEBER, M., (1958), The Protestant Ethic and the Spirit of Capitalism, Charles Scribner's Sons, Nueva York.