Kooperativer Bibliotheksverbund

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Format: 1 Online-Ressource (43 Seiten)

Content: This paper studies the optimal taxation of bequests in a model in which agents have heterogeneous preferences over their consumption and the net-of-tax bequest received by their heir. The bequest left by an individual depends on both her degree of altruism and the bequest received from her parents. First, the paper studies two principles that are at the heart of the debates on taxing inheritances: (1) children should not be penalized by the lack of altruism of their parents, and (2) parents should be free to choose their bequests. Only one social welfare function satisfies these two principles, together with Pareto efficiency and a separability principle. Second, the paper studies the shape of the inheritance tax scheme that maximizes this social welfare function. It shows that in the aggregate, the inheritance tax must collect money (redistributed through a non-negative demogrant). Moreover, small bequests cannot be taxed (they can potentially be subsidized), while bequests that are larger than those of the most altruistic individuals who did not receive bequests from their parents should be taxed as much as efficiency permits

Language: English

DOI: 10.1596/1813-9450-9804

DOI: 10.1596/1813-9450-9804

URL: Volltext  (URL des Erstveröffentlichers)

URL: Deutschlandweit zugänglich

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Format: 1 Online-Ressource (187 Seiten)

ISBN: 9783030585099

Series Statement: Economic Studies in Inequality, Social Exclusion and Well-Being Ser

Note: Description based on publisher supplied metadata and other sources , Intro -- Foreword -- Acknowledgements -- Contents -- About the Authors -- 1 What Constitutes a Good Life? -- Income -- Happiness -- Well-Being and Capabilities -- 2 Why This Book? -- Structure of the Book -- Why a New Dataset? -- Some Preliminary Methodological Comments -- 3 Is the Conventional Family Still the Cornerstone of Society? -- Which Family Types Are Found in Belgium? -- Are There Differences Between the Regions? -- Age and Family Type -- Well-being Involves Many Different Aspects -- 4 How Unequally Are Our Incomes Distributed? -- A Parade of Dwarves and Giants -- A Spoke in the Wheel? -- Inequality Measured -- 5 Who Is Poor in Our Society? -- Risk of Poverty -- Material Deprivation -- How Many Belgians Are Both on a Low Income and Materially Deprived? -- 6 How Healthy Are We? -- What Is Health? -- General Health -- Functional Limitations -- Chronic Diseases -- Emotional Well-Being -- Physical Well-Being -- Who Is Ill? -- Are Poorer People Sicker? -- How Sick Are the Elderly? -- Are the Flemish Healthier? -- 7 What Makes Us Sick? -- Lifestyle, Living Environment and Job Characteristics -- Lifestyle -- Living Environment -- Job Characteristics -- Emotional Well-Being -- The Shadow of the Past -- 8 Can People Afford Their Healthcare? -- The Use of Healthcare -- Financial Consequences of Illness -- Postponement of Care -- People with Chronic Illnesses -- 9 Do We Find the Job of Our Dreams? -- Who Works and Who Doesn't? -- Which Types of Jobs Are Carried Out? How Much Do People Work? -- The Job of My Dreams, an Unattainable Ideal? -- 10 What Do We Spend Our Money on? -- What Do the Consumption Patterns of Belgian Families Look Like? -- Expenditure Patterns per Income Quartile -- Expenditure Patterns by Level of Education -- 11 Do We Live Comfortably and in a Pleasant Environment? -- The Quality of Our Housing -- Tenants and Owners , Elderly People and Young People -- 12 How Do We Spend Our Time? -- Time Use of Men and Women by Family Type -- Time Use of Men and Women by Level of Education -- An Insight into Families -- 13 Who Forms a Couple with Whom? -- How Did Partners First Meet? -- Like Seeks Like? -- Is Like-Seeks-Like Behaviour Age-Related? -- 14 How Do Partners Within Couples Spend Their Time? -- Time Use of Partners Across All Types of Couples -- Time Use of Working Couples with and Without Children Living at Home -- Time Use of Partners by Level of Education -- 15 What Do Partners in Couples Spend Their Money on? -- Expenditure Within Couples with and Without Children -- Expenditure Within Couples According to Total Expenditure -- Expenditure Within Couples According to Level of Education -- 16 Who Wears the Trousers? -- Distribution of Time and Money Between Partners -- Distribution of Time and Money in Relation to Relative Hourly Wage -- Distribution of Time and Money in Relation to Full Family Income -- Marriage Market -- Who Deserves Special Attention? -- 17 Is Life Harder for Single-Parent Families? -- Who Are the Parents in Single-Parent Families? -- Do Parents in Single-Parent Families Have Lower Levels of Well-Being? -- Which Dimensions of Well-Being Make the Difference? -- Are There Differences When It Comes to the Children? -- 18 Which Children Grow up in Poverty? -- Poverty Is Hard -- Health and Housing Quality -- How Much Do Parents Invest in Their Children? -- As Long as They're Happy ... -- 19 A Nice Retirement? -- How Many Older People Are There? -- The Situation of the Elderly -- Towards a Measure of Individual Well-being -- 20 Who Suffers from Cumulative Deprivation? -- How Much Cumulative Deprivation Is There in Belgium? -- Who Suffers from Cumulative Deprivation? -- 21 How Happy Are We? -- Happiness and Life Satisfaction , What Makes Belgians Satisfied with Their Lives? -- (Dis)satisfaction with a Partial Aspect of Life -- 22 As Long as We're Happy ...? -- Personality and Life Satisfaction -- Level of Education and Expectations -- Poor but Happy -- 23 How Do We Measure Well-Being? -- An Example of the Alternative Approach -- Different Opinions on the Good Life: Willingness to Pay -- Equivalent Income -- 24 Who Has the Lowest Levels of Well-Being? -- How Do We Measure Willingness to Pay? -- Equivalent Incomes for Health and Housing -- 25 Conclusion -- Just Looking at Averages Can Be Misleading -- Income Is Not a Good Measure of Well-being -- Happiness Is Not a Good Measure of Well-being -- Well-being Is Best Measured in a Multidimensional Way -- References

Additional Edition: Erscheint auch als Druck-Ausgabe Capéau, Bart Well-Being in Belgium Cham : Springer International Publishing AG,c2020 ISBN 9783030585082

Language: English

URL: Volltext  (URL des Erstveröffentlichers)

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Format: XX, 293 S. , graph. Darst.

Edition: 1. publ.

ISBN: 9780521887427 , 9780521715348

Series Statement: Econometric Society monographs

Note: "The definition and measurement of social welfare have been a vexed issue for the past century. This book makes a constructive, easily applicable proposal and suggests how to evaluate the economic situation of a society in a way that gives priority to the worse-off and that respects each individual's preferences over his or her own consumption, work, leisure and so on. This approach resonates with the current concern to go 'beyond the GDP' in the measurement of social progress. Compared to technical studies in welfare economics, this book emphasizes constructive results rather than paradoxes and impossibilities, and shows how one can start from basic principles of efficiency and fairness and end up with concrete evaluations of policies. Compared to more philosophical treatments of social justice, this book is more precise about the definition of social welfare and reaches conclusions about concrete policies and institutions only after a rigorous derivation from clearly stated principles"-- Provided by publisher. -- "The definition and measurement of social welfare have been a vexed issue for the past century. This book makes a constructive, easily applicable proposal and suggests how to evaluate the economic situation of a society in a way that gives priority to the worse-off and that respects each individual's preferences over his or her own consumption, work, leisure, and so on. This approach resonates with the current concern to go beyond the GDP in the measurement of social progress. Compared to technical studies in welfare economics, this book emphasizes constructive results rather than paradoxes and impossibilities, and shows how one can start from basic principles of efficiency and fairness and end up with concrete evaluations of policies. Compared to more philosophical treatments of social justice, this book is more precise about the definition of social w , Includes bibliographical references and index

Language: English

Subjects: Economics

Keywords: Wohlfahrtstheorie ; Soziale Gerechtigkeit ; Verteilungsgerechtigkeit

URL: Cover image

URL: Inhaltsverzeichnis

URL: Cover

URL: Inhaltsverzeichnis

Author information: Fleurbaey, Marc 1961-

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Format: 18 S. , 21 cm

Series Statement: CESifo working papers 3457 : Category 2, Public choice

Note: Zusätzliches Online-Angebot unter www.SSRN.com, www.RePEc.org und www.CESifo-group.org/wp

Language: English

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Format: 20 S.

Series Statement: Cahiers de la Faculté des Sciences Economiques et Sociales de Namur : Série recherche 130

Language: English

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Format: 24 S.

Series Statement: Cahiers de la Faculté des Sciences Economiques et Sociales de Namur : Série recherche 144 : Collection «Bien-Œtre»

Language: English

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Format: 24 S.

Series Statement: Cahiers de la Faculté des Sciences Economiques et Sociales de Namur : Série recherche 118

Language: English

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Format: 40 S.

Series Statement: Cahiers de la Faculté des Sciences Economiques et Sociales de Namur : Série recherche 123

Language: English

UID:

Format: 21 S.

Series Statement: Cahiers de la Faculté des Sciences Economiques et Sociales de Namur : Série recherche 131

Language: English

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Format: XXIII, 309 S. , graph. Darst.

ISBN: 9814368873 , 9789814368872

Series Statement: World scientific series in economic theory 1

Language: English

Author information: Fleurbaey, Marc 1961-