Inheritance tax - part of an optimum tax system?

The inheritance tax has a strong redistributive impact. They also stressed the capital formation of parents provide for their offspring. In this review article the theory of optimal taxation of the normative question is pursued within the framework of which position this control will come in a control system. Your welfare effect depends largely on the motive for the asset disclosure that in a number of - was examined empirical studies - especially American. In addition is important to take into account the extent to which differences between people in the analysis; the more comprehensive this happens, the more one comes to the realization that it is sensible to use the inheritance tax for the collection of tax revenues. Finally, in the post also some other aspects such as the interpretation of the inheritance tax as insurance against care expenses, the treatment of corporate disclosure and the problem of concentration of wealth are discussed. Adapted from the source document.