| Article ID | Journal | Published Year | Pages | File Type |
|---|---|---|---|---|
| 5060604 | Economics Letters | 2012 | 4 Pages |
Abstract
⺠We explain why the wealthy often favor estate taxation, while the poor oppose it. ⺠Wealthy people devote part of their estate to charities. ⺠Estate taxation provides tax breaks for charities. ⺠It therefore increases contributions to an otherwise underprovided public good.
Keywords
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Georges Casamatta, Helmuth Cremer, Pierre Pestieau,