Article
Charities and the political support for estate taxation
Georges Casamatta, Helmuth Cremer, and Pierre Pestieau
Elsevier, vol. 115, n. 1, 2012, pp. 423–426
Reference
Georges Casamatta, Helmuth Cremer, and Pierre Pestieau, “Charities and the political support for estate taxation”, Economics Letters, Elsevier, vol. 115, n. 1, 2012, pp. 423–426.
Abstract
We explain why wealthy people often favor estate taxation, while wealthless people oppose it. Wealthy people devote part of their estate to charities. Estate taxation with tax breaks for charities increases contributions to an otherwise underprovided public good.
Research partnership
Longevity Risk, Long Term Care (Social) Insurance