Timing under a Unified Wealth Transfer Tax
نویسندگان
چکیده
منابع مشابه
Wealth transfer taxation: a survey
The purpose of this paper is to survey the theoretical literature on wealth transfer taxation. The focus is normative: we are looking at the design of an optimal tax structure from the standpoint of both equity and efficiency. The gist of this survey is that the optimal design closely depends on the assumed bequest motives. Alternative bequest motives are thus analyzed either in isolation or co...
متن کاملTax Optimization under Tax Evasion
All opinions expressed here are those of the authors and not those of the Economics Education and Research Consortium Research dissemination by the EERC may include views on policy, but the EERC itself takes no institutional policy positions This paper considers the problem of determining the optimal taxation for a group of individuals with random, independent and identically distributed income...
متن کاملTax Compliance Under Tax Regime Changes
In this paper we focus on the compliance effects of tax regime changes. According to the economic model of tax evasion, a tax reform should affect compliance through its impact on tax rates and incentives. Our findings demonstrate the importance of at least two further effects not covered by the traditional model: First, reform losers tend to evade more taxes after the reform. Second, a reform ...
متن کاملWealth transfer through voluntary death.
Today, the hopelessly ill who are insured must choose between futile treatment and prolonged morbidity. Legalizing physician-assisted death for the hopelessly ill would broaden patient choice and conserve scarce resources. To ensure that the saved resources will not be re-channeled to more futile treatments for other hopelessly ill patients, those who choose dignified passage should be allowed ...
متن کاملToward a unified model of developmental timing
Animal development requires temporal coordination between recurrent processes and sequential events, but the underlying timing mechanisms are not yet understood. The molting cycle of C. elegans provides an ideal system to study this basic problem. We recently characterized LIN-42, which is related to the circadian clock protein PERIOD, as a key component of the developmental timer underlying rh...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: The University of Chicago Law Review
سال: 1984
ISSN: 0041-9494
DOI: 10.2307/1599601