| dc.contributor.author | Ohlsson, Henry | swe |
| dc.contributor.author | Nordblom, Katarina | swe |
| dc.date.accessioned | 2005-03-16 | swe |
| dc.date.accessioned | 2007-02-09T11:15:17Z | |
| dc.date.available | 2007-02-09T11:15:17Z | |
| dc.date.issued | 2005 | swe |
| dc.identifier.issn | 1403-2465 | swe |
| dc.identifier.uri | http://hdl.handle.net/2077/2761 | |
| dc.description.abstract | To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect tax avoidance? These issues are important for families and their welfare, as well as for governments and their possibilities of raising revenue from transfer taxes. In this paper we study the effects of transfer taxes on altruistic parents' transfers to their children. Using a theoretical model we find that altruistic parents do not necessarily tax minimize. However, in some cases when they do, there is an infinitely large excess burden of a transfer tax. We also find that integration of transfer taxes reduces tax avoidance. All tax avoidance is eliminated with complete integration. | swe |
| dc.format.extent | 26 pages | swe |
| dc.format.extent | 255820 bytes | |
| dc.format.mimetype | application/pdf | |
| dc.language.iso | en | swe |
| dc.relation.ispartofseries | Working Papers in Economics, nr 164 | swe |
| dc.subject | tax avoidance; bequests; inheritances; inter vivos gifts; altruism | swe |
| dc.title | Tax avoidance and intra-family transfers | swe |
| dc.type.svep | Report | swe |
| dc.contributor.department | Department of Economics | swe |
| dc.gup.origin | Göteborg University. School of Business, Economics and Law | swe |
| dc.gup.epcid | 4145 | swe |
| dc.subject.svep | Economics | swe |
