Fair inheritance taxation
研究在代际模型中，当个人对自身消费和留给继承人的税后遗产有不同偏好时，如何设计最优遗产税，既能不惩罚父母缺乏利他心的孩子，又能让父母自由选择遗产。
Abstract We study the optimal taxation of bequests in a successive‐generation model in which individuals have heterogeneous preferences over their consumption and the net‐of‐tax bequest received by their heir. We show that it is possible to reconcile the views that children should not be penalized by the lack of altruism of their parents, and parents should be free to choose their bequests. The resulting optimal non‐linear inheritance tax scheme collects money and redistributes it through a non‐negative demogrant, and does not tax, and, in some cases, subsidizes bequests lower than that of the poorest altruistic individual.