Answering “How to optimally tax capitalistic bequests?” this thesis was concerned with the impact of wealth transfer taxation on economic as well as on political equilibria. Optimality conditions were analyzed regarding the specific preferences of very rich individuals – intending to either minimize inefficiencies and enhance redistribution or to gain political majorities.


Median Voter Wealth Transfer Personal Wealth Political Equilibrium Wealthy Individual 
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Copyright information

© Gabler Verlag | Springer Fachmedien Wiesbaden GmbH 2012

Authors and Affiliations

  • Verena Kley

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