This paper finds that individuals in Japan do not leave very significant bequests, that parents often require a quid pro quo for bequests to their children, and that wealthier individuals leave less bequests, meaning that bequests ameliorate wealth inequalities.

Taxpayers are considerably interested in tax planning for intergenerational transfers (inter vivos gifts and bequests) that minimize the payment of taxes. Nordblom and Ohlsson (2006) demonstrated that (1) altruistic parents avoid tax payment by changing the timing of transfers when inter vivos...

KKE- és FÃK-országok, örökségek, fejlődési sajátosságok, feladatok. Összefoglaló megállapítások, következtetések, javaslatok Mindenekelőtt megállapítható, hogy a szeminárium demonstrálta az agrárgazdasági szakma erősségét Európában, különösen Közép- és...

This paper discusses three alternative assumptions concerning household preferences (altruism, self-interest, and a desire for dynasty building) and shows that these assumptions have very different implications for bequest motives and bequest division. After reviewing some of the literature on...

This essay contributes in two ways to the literature on the effects of economic circumstances on health. First, it deals with reverse causality and omitted variable bias by exploiting exogenous variation in inherited wealth generated by the unexpected repeal of the Swedish inheritance tax....

The objective of this essay is to study to what extent parents divide their estates unequally between their children and the determinants of this decision. We use a new dataset based on the estate reports for almost 70,000 Swedish widows, widowers, divorcees and unmarried individuals who died...

The objective of this paper is to study to what extent parents divide their estates unequally between their children. Unequal sharing of parental transfers is, for example, a necessary condition for theories of altruistic (dynastic) behavior to hold. I use a new data set based on the estate...