[eng] Bequest and Inheritance from French Fiscal Data, . by Luc Arrondel, Anne Laferrère.. . In this paper, a sample of 3200 estate duty forms filed in 1987 is used for a basis in describing the behaviour of the French regarding bequests and devises. It showed an estimated overall transfer...

Wealth is highly concentrated among a few very rich individuals. The usual models of wealth transmission offer life-cycle and family motives for bequests. The hypothesis here is that those motives are not likely to be active for very rich individuals. Using a sample of french estate records...

[fre] La transmission des grandes fortunes Profil des riches défunts en France . L'étude d'un échantillon anonyme de déclarations de succession en 1 987 fait apparaître que, parmi les défunts les plus riches, les dix premiers pour cent (défunts « riches ») lèguent 51 % du patrimoine...

[eng] Inheritance and Gift Taxes: Bases for International Comparisons, . by Anne Laferrère.. . There is a wide range of ways countries handle the transmission of wealth from one generation to the next. The very concept of property can differ as do the rules governing matrimony, children's...

We use retrospective life-history data from the Survey of Health, Ageing and Retirement in Europe to assess parental altruism through the effect of parental resources and home characteristics on the age at which individuals now aged 50 or more left the nest in 13 countries. We show that the nest...

Standard homo economicus lives in a world of complete markets and maximizes utility which is a function of his personal consumption. This approximation cannot account for parents making transfers to adult children, children taking care of old parents, nor for gifts, inheritance and many other...