This article reviews recent advances in the study of dynamic taxation, considering three
main approaches: the dynamic Mirrlees, the parametric Ramsey, and the sufficient statistics …

In this paper, we review the existing empirical evidence on how individuals respond to the
incentives created by a net wealth tax. Variation in the overall magnitude of behavioural …

In this chapter, I review empirical and theoretical literature on taxation of intergenerational
transfers (estates, bequests, inheritances, inter vivos gifts) and wealth. The main message …

We use Danish wealth records from three decades to characterise wealth inequality in
childhood, where the main source of wealth is transfers. Wealth holdings are small in …

Parents transfer a great deal to their adult children, and we have rich theoretical models
providing a framework for these transfers. However, both the models and existing empirical …

Increasing wealth inequality and concentration, together with the search for options to
secure long-term sufficiency of tax systems in face of ageing societies, have recently moved …

We survey 2484 US individuals with at least $1 million of investable assets about how well
leading academic theories describe their financial beliefs and personal investment …

In the throes of economic crisis, the Spanish government decided to reintroduce the Wealth
Tax, appealing to redistributive motives and its need for greater revenues. This paper …

For the first time, we exploit quasi-experimental variation to investigate the impact of
inheritance taxation on wealth accumulation. Using bunching and difference-in-differences …

This paper explores the behavioral response of taxable bequests to estate taxation. To
gauge its effects, the estate tax is converted to an equivalent income tax. This highlights the …