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How Do Income and Bequest Taxes Affect Income Inequality? The Role of Parental Transfers
https://iuj.repo.nii.ac.jp/records/495
https://iuj.repo.nii.ac.jp/records/495bb2191c9-bec9-4b61-93b7-57dc9d51c2b4
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
EMS_2013_10 (610.5 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2013-08-01 | |||||
| タイトル | ||||||
| タイトル | How Do Income and Bequest Taxes Affect Income Inequality? The Role of Parental Transfers | |||||
| タイトル | ||||||
| タイトル | How Do Income and Bequest Taxes Affect Income Inequality? The Role of Parental Transfers | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | eng | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Tax structure | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Human capital | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Bequests | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Income inequality | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | Intergenerational transfers | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Tax structure | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Human capital | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Bequests | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Income inequality | |||||
| キーワード | ||||||
| 言語 | en | |||||
| 主題Scheme | Other | |||||
| 主題 | Intergenerational transfers | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
Ho, Chih-Chin
× Ho, Chih-Chin× Lin, Ching-Yang× Tang, Cheng-Tao× Ho, Chih-Chin× Lin, Ching-Yang× Tang, Cheng-Tao |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This paper studies how income and bequest taxes affect income inequality. We firstly explore this relationship empirically using a panel of 20 OECD countries from 1980 to 2008. The data shows that an increase of income taxation tends to strengthen income inequality, while the inequality effect of bequest taxation is ambiguous. In order to explain these findings, we develop an overlapping generation model with inter-generational transfers. Altruistic parents face the joint decision of making educational investment and leaving financial bequests. A change in tax structure will affect both asset allocation decision and wealth transmission, which in turn governs the dynamics of human capital accumulation and determines the net tax effects on equilibrium income distribution. We show these tax effects on income inequality analytically, and examine aggregate effects with numerical experiments. We find that the predictions of our model are consistent with data patterns. | |||||
| 書誌情報 |
en : Economics & Management Series 発行日 2013-08-01 |
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