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Public Economics Programme Discussion Paper
Inheritance Taxation: Redistribution and Predistribution

Frank A Cowell, Chang He and Dirk Van de gaer

It is well known that taxes on the transfer of wealth typically raise very little revenue. However, this does not mean that they are ineffective as tools for redistribution. In this paper we show how important such tax...Read more...

8 December 2017

Public Economics Programme Discussion Paper
Condorcet was Wrong, Pareto was Right: Families, Inheritance and Inequality

Frank A Cowell and Dirk Van de gaer

Using a simple model of family decision making we examine the processes by which the wealth distribution changes over the generations, focusing in particular on the division of fortunes through inheritance and the unio...Read more...

8 December 2017

CASEpaper
Piketty in the long run

Frank A Cowell

I examine the idea of 'the long run' in Piketty (2014) and related works. In contrast to simplistic interpretations of long-run models of income- and wealth-distribution Piketty (2014) draws on a rich economic analysis t...Read more...

17 February 2015

CASEpaper
Wealth and Inheritance in Britain from 1896 to the Present

Anthony B. Atkinson

There has been a large rise in the UK ratio of personal wealth to national income. Personal wealth has grown since the 1970s about twice as fast in real terms as national income. Has this rise in the wealth-income ratio ...Read more...

12 November 2013

CASEpaper
The impact of inheritance on the distribution of wealth: Evidence from the UK

Eleni Karagiannaki

In this paper we examine how the distribution of wealth has been changing in UK over the period 1995 to 2005 and how the sum of inheritance received between 1996-2004 contributed to the observed trends in wealth accumula...Read more...

June 2011

CASEpaper
Rrecent trends in the size and the distribution of inherited wealth in the UK

Eleni Karagiannaki

In this paper we document the evolution of the annual flow of inheritances in the UK during the period 1984-2005 and provide estimates for the overall magnitude and the distribution of inherited wealth. Our results indic...Read more...

June 2011

DARP Paper
Inheritance and the Distribution of Wealth

Frank A Cowell

The theory of functional equations is used to clarify the relationship between equilibrium distributions of wealth and population parameters such as the distribution of families by size, marriage patterns, tax mechanisms...Read more...

May 1998