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Consumption Taxation in the Presence of Bequests

Raymond G. Batina and Toshihiro Ihori

in Consumption Tax Policy and the Taxation of Capital Income

Published in print:
2000
Published Online:
October 2011
ISBN:
9780198297901
eISBN:
9780191685361
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198297901.003.0011
Subject:
Economics and Finance, Financial Economics

This chapter talks about the simple life cycle model. There are several models which are concerning with bequeathing and the results of policy analysis depend on the motive for bequeathing. In a ... More


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