federal and state tax policies in the united states offer substantial incentives to donate to charity. The federal income tax and most state income taxes give taxpayers the choice between an itemized deduction for expenditures such as charitable donations, mortgage interest , and state and local taxes, or a standard deduction, which at the federal level amounts to $12,200 for married taxpayers ...

Inherited wealth creates a second distinguishing characteristic of individuals, in addition to earning abilities. We incorporate this fact into a model of optimal labor income taxation, with bequests motivated by joy of giving. We …nd that taxes on bequests or on inheritances allow further redistribution, if in the parent generation initial wealth and earning abilities are positively related. O...

Abstract The study empirically tests whether regional differences in personal taxes (Personal Income Tax, Wealth and Inheritance Gift tax) have had some influence on the decision of richest Spanish taxpayers to change their residence. estimates use Personal Tax (IRPF) Panel database provided by Ministry Public Finance. offers evidence that tax affect residence top income also this is affected o...

We study attitudes towards the introduction of hypothetical new taxes to finance cost COVID-19 pandemic. rely on survey data collected in Luxembourg 2020. The asks for agreement respondents over: a one-time net wealth tax, an inheritance temporary solidarity income and increase VAT. All questions include different randomly assigned tax attributes (tax rates exemption amounts). find clear divide...