日時：10月18日（金）17:20-18:50
報告者： Hoang V. Khieu　(Fulbright University Vietnam）
場所：2号館11階経済学部会議室B & ZOOM (HyFlex)
幹事：裕城 裕城& Matthias Schlegl
言語：英語
タイトル：Intergenerational financial transfers, taxation and the distribution of wealth
要旨：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.

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