Brown Bag Seminar : Marius Vogel

October 09, 2019



CORE C 035

Fair Inheritance Tax

Marius Vogel, University of Cologne, in exchange at CORE


This paper analyzes fair taxation in an intergenerational framework. The combination of different fairness axioms, most notably Transfer (consumption inequality reducing transfers between otherwise ‘identical’ individuals is socially desirable) and Laissez-faire (if everyone has the same skill level and receives no bequest, taxation is not necessary) imply a concentration on the worst-off in society. Well-being is measured in a particular way: It is given by the wage rate someone would need in a world without taxation and received bequest to be indifferent to the status quo. In terms of taxation the fairness axioms imply a concentration on the highest average taxes payed by low-wage earners, who do not receive a bequest. This research extends Fleurbaey & Maniquet (2006) to an intergenerational context and complements Piketty & Saez (2013) and Farhi & Werning (2010, 2013) from a fairness perspective.  


Please fill the doodle by Tuesday, October 8th at noon if you plan to attend and mention whether you would like a sandwich:

Remember to bring your own cup if you would like to have some water.
Looking forward to seeing you all in the seminar!

ps: If you want to present your work, please contact us. Find the calendar here: 
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