Charities and the political support for estate taxation
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Publication Details
Output type: Journal article
Author list: Casamatta G, Cremer H, Pestieau P
Publisher: Elsevier
Publication year: 2012
Journal: Economics Letters (0165-1765)
Volume number: 115
Issue number: 3
Start page: 423
End page: 426
Number of pages: 4
ISSN: 0165-1765
eISSN: 1873-7374
Languages: English-Great Britain (EN-GB)
Unpaywall Data
Open access status: green
Full text URL: https://orbi.uliege.be/bitstream/2268/118994/1/CCHCPP.ECOLET5173.pdf
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. (C) 2011 Elsevier B.V. All rights reserved.
Keywords
Charities, Estate taxation, Nash equilibrium
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