Premature deaths, accidental bequests, and fairness*
研究了如何对意外遗赠征税，发现如果关注补偿早逝者，则不应全额征税，反而应补贴意外遗赠，税率随死亡年龄递增。
Abstract While there is little agreement regarding the taxation of bequests in general, there is a widely held view that accidental bequests should be subjected to a confiscatory tax. We re‐examine the optimal taxation of accidental bequests by introducing a concern for compensating individuals for a premature death. Assuming that individuals care about what they leave to their children, we show that, whereas the 100 percent tax view holds under the utilitarian criterion, the ex post egalitarian criterion (giving priority to the worst‐off ex post ) implies subsidizing accidental bequests so as to compensate the short‐lived. In a second‐best setting, compensating the short‐lived justifies taxing total bequests at a rate increasing with the age of the deceased. Finally, when the model is extended to an intergenerational setting, accidental bequests can no longer be used as a redistributive tool, so that ex post egalitarianism rejoins the 100 percent tax view.