eprintid: 15792 rev_number: 8 eprint_status: archive userid: 1482 importid: 105 dir: disk0/00/01/57/92 datestamp: 2014-07-09 17:40:40 lastmod: 2021-04-02 15:48:24 status_changed: 2014-07-09 17:40:40 type: monograph metadata_visibility: no_search creators_name: De Donder, Philippe creators_name: Pestieau, Pierre creators_idrefppn: 199756120 creators_idrefppn: 029598982 creators_affiliation: Toulouse School of Economics, GREMAQ-CNRS and IDEI creators_affiliation: TSE,CORE, CREPP title: Lobbying, family concerns and the lack of political support for estate taxation ispublished: pub subjects: subjects_ECO abstract: We provide an explanation for why estate taxation is surprisingly little used over the world, given the skewness of the estate distribution. Taxing estates implies meddling with intra-family decisions, which may be frown upon by many. At the same time, the concentration of estates means that a low proportion of the population stands to gain a lot by decreasing estate taxation. We provide an analytical model, together with numerical simulations, where agents bequeathing large estates make monetary contributions that are used to play up the salience of the encroachment aspects of estate taxation on family decisions in order to decrease its political support. date: 2013-12 date_type: published publisher: TSE Working Paper official_url: http://tse-fr.eu/pub/27797 faculty: tse divisions: tse keywords: estate taxation keywords: family values keywords: political economy keywords: lobbying keywords: Kantian equilibrium language: en has_fulltext: TRUE subjectsJEL: JEL_D72 subjectsJEL: JEL_H31 view_date_year: 2013 full_text_status: public monograph_type: working_paper series: TSE Working Paper volume: 13-454 book_title: TSE Working Paper oai_identifier: oai:tse-fr.eu:27797 harvester_local_overwrite: faculty harvester_local_overwrite: site harvester_local_overwrite: creators_idrefppn oai_lastmod: 2015-07-31T09:46:46Z oai_set: tse site: ut1 citation: De Donder, Philippe and Pestieau, Pierre (2013) Lobbying, family concerns and the lack of political support for estate taxation. TSE Working Paper, n. 13-454 document_url: https://publications.ut-capitole.fr/id/eprint/15792/1/pdpp.estatetax-rev-final.pdf