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    題名: Estate Tax and Lifetime Income Inequality
    作者: Jiang, Lily
    貢獻者: 淡江大學經濟學系
    關鍵詞: Transfer motives;Estate tax;Income inequality
    日期: 2010-05
    上傳時間: 2011-10-22 17:33:44 (UTC+8)
    出版者: Amsterdam: Elsevier BV * North-Holland
    摘要: 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.
    關聯: Economic Modelling 27(3), pp.613-619
    DOI: 10.1016/j.econmod.2009.11.006
    顯示於類別:[經濟學系暨研究所] 期刊論文

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