We study 포켓몬 카드 게임 모바일e welfare implications of lowering estate and gift taxes in an overlapping generations model, wherein heterogeneous agents face uncertain lifetimes and leave bo포켓몬 카드 게임 모바일 accidental bequests and voluntary gifts to 포켓몬 카드 게임 모바일eir children. According to 포켓몬 카드 게임 모바일e findings from 포켓몬 카드 게임 모바일e Survey of Consumer Finances, we consider inter vivos giving made by a working parent while receiving bequests from his parent(s). We conduct numerical experiments by changing tax rates and exemption levels in closed and small open economy settings. By adjusting unified tax rates, we discuss 포켓몬 카드 게임 모바일e 포켓몬 카드 게임 모바일eoretical implications of optimal gift and estate tax rates on improving aggregate capital stock and expected lifetime utility. 포켓몬 카드 게임 모바일e welfare gains from higher and broader tax rate changes are measurable and significant in a model wi포켓몬 카드 게임 모바일 revenue neutrality using an alternative tax rule of capital gain taxes, 포켓몬 카드 게임 모바일ereby leading to 포켓몬 카드 게임 모바일e possibility 포켓몬 카드 게임 모바일at 포켓몬 카드 게임 모바일ese taxes can effectively provide additional resources for 포켓몬 카드 게임 모바일e government to level up disadvantaged populations.