An Age-Differentiated Tax on Bequests

In Greg Bognar & Axel Gosseries (eds.), Ageing Without Ageism: Conceptual Puzzles and Policy Proposals. Oxford University Press. pp. 254-266 (2023)
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Abstract

This chapter presents four arguments supporting an age-differentiated tax on bequests, that is, a tax rate on bequests that is varying with the age of the deceased. Whereas those arguments are based on various ethical foundations, and lead to an inheritance tax that can be either increasing or decreasing with the age of the deceased, our comparative analysis leads us to regard one of these arguments as more convincing than the three others: the argument supporting a bequest tax increasing with the age of the deceased, on the grounds of the compensation of unlucky prematurely dead persons in a world of imperfect information.

Author Profiles

Pierre Pestieau
Yale University (PhD)
Grégory Ponthière
Catholic University of Louvain

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