Working Paper Series, Department of Economics, Uppsala University
No 2005:6:
Tax Avoidance and Intra-Family Transfers
Katarina Nordblom ()
and Henry Ohlsson ()
Abstract: To what extent do people avoid taxes on intra-family
transfers (bequests and gifts), and how would integration (unification) of
the different transfers taxes affect tax avoidance? These issues are
important for families and their welfare, as well as for governments and
their possibilities of raising revenue from transfer taxes. In this paper
we study the effects of transfer taxes on altruistic parents’ transfers to
their children. Using a theoretical model we find that altruistic parents
do not necessarily tax minimize. However, in some cases when they do, there
is an infinitely large excess burden of a transfer tax. We also find that
integration of transfer taxes reduces tax avoidance. All tax avoidance is
eliminated with complete integration.
Keywords: tax avoidance; bequests; inheritances; inter vivos gifts; altruism; (follow links to similar papers)
JEL-Codes: D10; D64; D91; (follow links to similar papers)
25 pages, February 15, 2005
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- This paper is published as:
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Nordblom, Katarina and Henry Ohlsson, (2006), 'Tax Avoidance and Intra-Family Transfers', Journal of Public Economics, Vol. 90, pages 1669-1680
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