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Inheritance taxation and wealth effects on the labor supply of heirs

Kindermann, Fabian ; Mayr, Lukas ; Sachs, Dominik



Abstract

The taxation of bequests can have a positive impact on the labor supply of heirs through wealth effects. This leads to an increase in labor income tax revenue on top of direct bequest tax revenue. We first show in a theoretical model that a simple back-of-the-envelope calculation, based on existing estimates for the reduction in earnings after wealth transfers, fails: the marginal propensity to ...

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