Non-linear taxation of bequests, equal sharing rules and the tradeoff between intra- and inter-family inequalities

Article Abstract:

Research is presented concerning the regulations and taxation law provisions which apply to parental bequests of monies to children. The need for equal sharing rules to counteract inequality is discussed.

Personal Taxes, Laws, regulations and rules, Equality, Gift tax, Inheritance tax

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Capital income taxation when inherited wealth is not observable

Article Abstract:

An optimal tax policy where the two instruments: a non-linear(wage) income tax and a proportional tax on capital income are available are being discussed. It extends beyond the model of direct and indirect taxation to a dynamic setting of productive ability and inherited wealth.

United States, Models, Analysis, Tax policy, Income tax

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Social security, retirement age and optimal income taxation

Article Abstract:

The reason for the early retirement of elderly works is found to be implicit taxation. The impact of optimal policy on retirement decision is discussed. The optimal non-linear tax-transfer model for the utilitarian welfare function is discussed.

Europe, Public Finance Activities, Taxes, FICA Taxes, Aged, Influence, Elderly workers, Retirement age, Social security taxes

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