教師資料查詢 | 類別: 期刊論文 | 教師: 江莉莉 JIANG, LILY (瀏覽個人網頁)

標題:Estate Tax and Lifetime Income Inequality
學年98
學期2
出版(發表)日期2010/05/01
作品名稱Estate Tax and Lifetime Income Inequality
作品名稱(其他語言)
著者Jiang, Lily
單位淡江大學經濟學系
出版者Amsterdam: Elsevier BV * North-Holland
著錄名稱、卷期、頁數Economic Modelling 27(3), pp.613-619
摘要This paper constructs a heterogeneous, intertemporal general equilibrium framework which integrates both intended and unintended bequest motives to examine the long-run effects of an estate tax on the inequality of lifetime income. The results are ambiguous in general and sensitive to the type of transfer motive involved. We find that in the purely intended bequest case, an estate tax increases the steady-state inequality of net lifetime income in the case where people's elasticity of intertemporal substitution is greater than one. However, in the purely unintended bequest case, the effect of an estate tax on inequality is dependent on the probability of survival.
關鍵字Transfer motives; Estate tax; Income inequality
語言英文
ISSN0264-9993
期刊性質國外
收錄於SSCI
產學合作
通訊作者Jiang, Lily
審稿制度
國別荷蘭
公開徵稿
出版型式紙本
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