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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
Identification Number : 10.1016/j.econlet.2011.12.101
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: | 02 Apr 2021 15:47 |
| OAI Identifier: | oai:tse-fr.eu:25897 |
| URI: | https://publications.ut-capitole.fr/id/eprint/15313 |
