Fair Inheritance

Recipient-based inheritance tax with binary choice: pay tax or disperse wealth. Revenue $85 - 135 B / y e a r .$

Macroeconomic Applications69

Impact Score

Economic Importance

6.0

Novelty

7.0

Theoretical Coverage

7.0

Empirical Coverage

9.0

Article Quality

9.0

Score Reasoning

Importance: Standalone policy paper (Paper 9). Important application of CES dispersion incentives to tax policy but peripheral to the core theoretical spine.
Novelty: The recipient-based binary choice mechanism (pay tax or disperse) is a novel policy design. Revenue equivalence and dominance results are new formal contributions.
Quality: Well-structured policy paper with clear mechanism description, revenue estimates, and behavioral analysis. Good LaTeX and accessible exposition.