Charities and the political support for estate taxation

Casamatta, Georges, Cremer, Helmuth and Pestieau, Pierre (2012) Charities and the political support for estate taxation. Economics Letters, 115 (1). pp. 423-426.

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Official URL: http://tse-fr.eu/pub/25897

Abstract

We explain why wealthy people often favor estate taxation, while wealthless people oppose it. Wealthy
people devote part of their estate to charities. Estate taxation with tax breaks for charities increases
contributions to an otherwise underprovided public good.

Item Type: Article
Language: English
Date: 2012
Refereed: Yes
Subjects: B- ECONOMIE ET FINANCE
Divisions: TSE-R (Toulouse)
Site: UT1
Date Deposited: 09 Jul 2014 17:26
Last Modified: 07 Mar 2018 13:22
OAI ID: oai:tse-fr.eu:25897
URI: http://publications.ut-capitole.fr/id/eprint/15313

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