A differential incidence analysis of a tax reform from an income tax to a consumption tax in the presence of bequests

被引:3
|
作者
Batina, RG [1 ]
机构
[1] Washington State Univ, Pullman, WA 99164 USA
来源
PUBLIC FINANCE REVIEW | 1999年 / 27卷 / 03期
关键词
D O I
10.1177/109114219902700305
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
This article studies the properties of a switch from an income tar to a consumption tar in the presence of bequests. The author shows that the consumption far will distort the bequest decision if benefits are fared at the consumption tar rate but not when bequests are exempt. It is possible that including bequests in the tax base under the consumption tax may reduce the incentive to save. The main benefit from reforming the tar system may arise from the switch away from the income tar and not in the move toward the consumption tar if bequests are taxed.
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页码:353 / 370
页数:18
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