Let me inform you of the following research seminar.

Date: October 18 (Fri.)  , 2024
Time: 5:20PM - 6:50PM
Venue: 11th Floor, Bldg.No.2 Meeting Room B & ZOOM (HyFlex)
Speaker: Hoang V. Khieu (Fulbright University Vietnam)
Organizer: Yuki Higuchi & Matthias Schlegl 
Language: English

Title: Intergenerational financial transfers, taxation and the distribution of wealth   
Abstract:
Intergenerational transfers take place mainly in the form of bequests, inter-vivo transfers and through trust-funds. Taxing these different types of transfers is subject to different rules that are characterized by specific exceptions for capital held in non-traded assets ('family businesses'). We model an economy with all three intergenerational transfers and traded and non-traded capital. We study the effect of taxation on the distribution of wealth.  We calibrate the model to German data to understand the role of exceptions for non-traded assets.

* Please contact the organizer via email, if you'd like to participate in the online seminar.
   If you are interested in upcoming seminars, please visit the website of SIHS Seminar Series.