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Making Bequests Without Spoiling Children : Bequests as an Implicit Optimal Tax Structure and the Possibility that Altruistic Bequests are Not Equaliz
Kotlikoff, Laurence J.; Razin, Assaf - 2021
This paper examines the bequest\gift behavior of altruistic parents who do not know their children's abilities and … cannot observe their children's work effort. Parents are likely to respond to this information problem by making larger … bequests to higher earning children and by using their transfers implicitly either to tax at the margin low earning children or …
Persistent link: https://www.econbiz.de/10013222309
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Making Bequests Without Spoiling Children : Bequests as an Implicit Optimal Tax Structure and the Possibility That Altruistic Bequests are not Equaliz
Kotlikoff, Laurence J. - 1988
This paper examines the bequest\gift behavior of altruistic parents who do not know their children's abilities and … cannot observe their children's work effort. Parents are likely to respond to this information problem by making larger … bequests to higher earning children and by using their transfers implicitly either to tax at the margin low earning children or …
Persistent link: https://www.econbiz.de/10012476325
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Can inheritance taxation promote equality of opportunities?
Fize, Etienne; Grimprel, Nicolas; Landais, Camille - In: LSE public policy review 2 (2022) 4, pp. 1-14
Persistent link: https://www.econbiz.de/10013470969
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The impact of bequest taxation on savings and transfers
Kudła, Janusz; Kruszewski, Robert; Dudek, Maciej; … - In: Equilibrium : quarterly journal of economics and … 18 (2023) 2, pp. 333-365
Persistent link: https://www.econbiz.de/10014430525
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Intergenerational altruism and house prices : evidence from bequest tax reforms in Italy
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - 2014
-experimental variation generated by reforms of bequest taxation (estate or inheritance tax, in the U.S.) and taxes on inter vivos real estate …
Persistent link: https://www.econbiz.de/10011730011
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How inheriting affects bequest plans
Stark, Oded; Nicinska, Anna - 2015
inheritance provides which account for its impact on the intention to bequeath; it is rather the family tradition of bequeathing …
Persistent link: https://www.econbiz.de/10011349415
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Are Americans and Indians more altruistic than the Japanese and Chinese? : evidence from a new international survey of bequest plans
Horioka, Charles - 2014
desirability of stimulative fiscal policies, public pensions, and inheritance taxes. …
Persistent link: https://www.econbiz.de/10010354604
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Why do people leave bequests? : for love or self-interest?
Horioka, Charles Yuji - 2014
This paper presents a brief exposition of three theoretical models of household behavior and shows that these models have very different implications for bequest motives and bequest division, surveys previous empirical studies on bequest motives and bequest division, presents unique survey data...
Persistent link: https://www.econbiz.de/10010348289
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Wealth inequality and intergenerational inks
De Nardi, Mariacristina - 2002
old age. I construct a quantitative, general equilibrium, overlapping-generations model in which parents and children are …
Persistent link: https://www.econbiz.de/10001715340
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Intergenerational Transfers Under an Uncertain Estate Tax
Joulfaian, David - 2014
The paper examines the pattern of lifetime transfers during a period of uncertainty in estate taxation where the tax was set to expire, reintroduced, and its reach curtailed. More specifically, it examines lifetime gifts made during the past decade, with a focus on the size and frequency of...
Persistent link: https://www.econbiz.de/10013048203