Choosing between gifts and bequests: how taxes affect the timing of wealth transfers

Article Abstract:

The way in which capital gains and gift taxes act upon incentives in the timing of intergeneration wealth transfers is analyzed. Determinants such as capital gains tax, gift tax, bequests, etc. are discussed.

Gifts, Estate tax, Estate taxes, Legacies, Bequests

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A utilitarian approach to the provision and pricing of excludable public goods

Article Abstract:

Utilitarian welfare maximization with an excludable public good is explored. A thorough-going discussion of inequality aversion, public-good provision, etc. is presented.

Utilitarianism

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Ethnic diversity, social sanctions, and public goods in Kenya

Article Abstract:

Ethnic diversity and local public goods in rural western Kenya are examined. The failure in imposing social sanctions can result in collective action failures.

Kenya, Economic aspects, Multiculturalism

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