Pradžia: 2019-04-04 16:00
Pabaiga: 2019-04-04 17:30

Vieta: 403 aud.

Pierre Pestieau – daugiau kaip 30 metų mokslinę patirtį sukaupęs ekonomistas, kurio tyrimai ir ekspertinė veikla specializuojasi pensijų ekonomikos, socialinio draudimo, paveldėjimo apmokestinimo, perskirstymo politikos srityse. 

While little agreement exists regarding the taxation of bequests in general, there is a widely held view that accidental bequests should be subject to a confiscatory tax. We reexamine the optimal taxation of accidental bequests by introducing a concern for compensating individuals for a premature death. Using a lifecycle model where individuals care about what they leave to their o¤spring, we show that, whereas the conventional 100% tax view holds under the utilitarian criterion, it does not hold under the ex post egalitarian criterion (which gives priority to the short-lived). In order to compensate the short-lived, it is optimal not to tax, but to subsidize accidental bequests. The robustness of those results is studied in a dynamic OLG model of wealth accumulation. Finally, we provide a second-best egalitarian argument for taxing (total) bequests at a rate that is increasing with the age of the deceased.


Seminaras vyks anglų kalba. Seminaras atviras visiems. Ekonomikos krypties doktorantų dalyvavimas privalomas.

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Pierre Pestieu – economist with more than 30 years of experience, who focuses on research and expretise in areas of pension economics, social insurance, inheritance taxation, redistributive policies.

While little agreement exists regarding the taxation of bequests in general, there is a widely held view that accidental bequests should be subject to a confiscatory tax. We reexamine the optimal taxation of accidental bequests by introducing a concern for compensating individuals for a premature death. Using a lifecycle model where individuals care about what they leave to their o¤spring, we show that, whereas the conventional 100% tax view holds under the utilitarian criterion, it does not hold under the ex post egalitarian criterion (which gives priority to the short-lived). In order to compensate the short-lived, it is optimal not to tax, but to subsidize accidental bequests. The robustness of those results is studied in a dynamic OLG model of wealth accumulation. Finally, we provide a second-best egalitarian argument for taxing (total) bequests at a rate that is increasing with the age of the deceased.

Seminar language: English. Seminar is open to all faculty members. PhD students in Economics are expected to attend the seminar.

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