The New Palgrave Dictionary of Economics

2018 Edition
| Editors: Macmillan Publishers Ltd

Estate and Inheritance Taxes

  • Wojciech Kopczuk
Reference work entry


This article briefly describes features of real-life estate and inheritance taxes, economic arguments for and against these types of taxation and empirical evidence on economic distortions associated with such instruments.


Bequests Capital gains and losses Charitable contributions Estate taxation Gift taxation Inheritance taxation Progressive and regressive taxation Redistribution of income and wealth Tax avoidance Taxation of income Wealth accumulation 

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© Macmillan Publishers Ltd. 2018

Authors and Affiliations

  • Wojciech Kopczuk
    • 1
  1. 1.