Transfer motives and tax policy
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Author
Contributions
- National Bureau of Economic Research. - Contributor
Publication
1997 - National Bureau of Economic Research, Cambridge, Mass, Massachusetts
Language
English
Word Count
3,000 words, Guess
Page Count
12 pages
Identifiers
- Open LibraryOL22404079M
- OCLC Control Number38505788
Description
This paper considers the optimal tax treatment of voluntary transfers to individuals in a framework that integrates redistributive income taxation and estate and gift taxation. Under this formulation, redistributive considerations become secondary. The optimal tax treatment of transfers depends upon the differences between expenditures on transfers and ordinary personal consumption. It turns out that some types of transfers confer a sort of positive externality on donees, some create tax revenue externalities, and some affect donors' and donees' marginal utilities of income in a manner relevant to the optimal taxation problem. Different types of transfers have qualitatively different effects.
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