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• W3124735384 abstract "When accidental bequests signal otherwise unobservable individual characteristics, such as productivity and longevity, the population should be partitioned into two groups: those who do not receive an inheritance and those who do. The first tagged group receives a Mirrlees second-best tax schedule; the second group, when its type is fully revealed, faces a first-best tax schedule. Receiving an inheritance makes high-ability types worse off and low-ability types better off. High-ability individuals face a bequest tax of more than 100 percent, while low-ability types face a bequest tax that can be smaller, as well as larger, than 100 percent, and it might even be negative." @default.
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• W3124735384 date "2012-09-07" @default.
• W3124735384 modified "2023-10-01" @default.
• W3124735384 title "Accidental Bequests: A Curse for the Rich and a Boon for the Poor*" @default.
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• W3124735384 doi "https://doi.org/10.1111/j.1467-9442.2012.01728.x" @default.
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