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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/66335


    Title: Estate Tax and Lifetime Income Inequality
    Authors: Jiang, Lily
    Contributors: 淡江大學經濟學系
    Keywords: Transfer motives;Estate tax;Income inequality
    Date: 2010-05
    Issue Date: 2011-10-22 17:33:44 (UTC+8)
    Publisher: Amsterdam: Elsevier BV * North-Holland
    Abstract: This paper constructs a heterogeneous, intertemporal general equilibrium framework which integrates both intended and unintended bequest motives to examine the long-run effects of an estate tax on the inequality of lifetime income. The results are ambiguous in general and sensitive to the type of transfer motive involved. We find that in the purely intended bequest case, an estate tax increases the steady-state inequality of net lifetime income in the case where people's elasticity of intertemporal substitution is greater than one. However, in the purely unintended bequest case, the effect of an estate tax on inequality is dependent on the probability of survival.
    Relation: Economic Modelling 27(3), pp.613-619
    DOI: 10.1016/j.econmod.2009.11.006
    Appears in Collections:[經濟學系暨研究所] 期刊論文

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