The effect of inter vivos gifts taxation on wealth inequality and economic growth

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Note (General)：: In this study, we develop a three-period overlapping generations model with inter vivos gifts and human capital accumulation. We examine the effect of...

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Material Type: 文書・図像類
Title: The effect of inter vivos gifts taxation on wealth inequality and economic growth
Author/Editor: Nakano, Ryota
Author Heading: Nakano, Ryota
Publication, Distribution, etc.: Graduate School of Economics, Osaka University
Publication Date: 2021-05
Publication Date (W3CDTF): 2021-05
Periodical title: Discussion Papers In Economics And Business
No. or year of volume/issue: 21-04
Volume: 21-04
Pages: 1-9
Text Language Code: eng
Subject Heading: economic growth
human capital accumulation
intergenerational transfer
wealth inequality
gift taxation
Target Audience: 一般
Note (General): In this study, we develop a three-period overlapping generations model with inter vivos gifts and human capital accumulation. We examine the effect of inter vivos gift taxation on wealth inequality and economic growth. The analysis shows that an increase in the tax rate reduces inequality, and a positive tax rate maximizes the growth rate.
Periodical Title (NCID): AA1160366X
https://ci.nii.ac.jp/ncid/AA1160366X
References (URI): URI
http://www2.econ.osaka-u.ac.jp/econ_society/dp/2104.pdf
Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）
https://irdb.nii.ac.jp
Original Data Provider (Database): 大阪大学 : 大阪大学学術情報庫　桜華