Scandinavian Working Papers in Economics
HomeAboutSeriesSubject/JEL codesAdvanced Search
Department of Economics, Uppsala University 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

Before downloading any of the electronic versions below you should read our statement on copyright.
Download GhostScript for viewing Postscript files and the Acrobat Reader for viewing and printing pdf files.

Full text versions of the paper:

FULLTEXT01.pdf    PDF-file
Download Statistics
This paper is published as:
Nordblom, Katarina and Henry Ohlsson, (2006), 'Tax Avoidance and Intra-Family Transfers', Journal of Public Economics, Vol. 90, pages 1669-1680

Questions (including download problems) about the papers in this series should be directed to Katarina Grönvall ()
Report other problems with accessing this service to Sune Karlsson () or Helena Lundin ().

Programing by
Design by Joachim Ekebom

Handle: RePEc:hhs:uunewp:2005_006 This page was generated on 2014-12-14 19:28:14