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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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
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