We build a theory of prosocial behaviour that combines heterogeneity in individual altruism and greed with concerns for …

finding, we describe a model of multi-trait matching and inheritance, in which individuals’ attractiveness in the marriage …

inheritance rules (partition vs. primogeniture). After controlling for economic, institutional, religious, and cultural factors … inheritance. We also find that only the effect of inheritance rules persists over the 1971-2001 period. …

This paper derives optimal inheritance tax formulas that (a) capture the key equity-efficiency trade-off, (b) are … but realistic linear or two-bracket tax structures to obtain tractable formulas. We show that long-run optimal inheritance …-Becker dynastic model. In all cases, the optimal inheritance tax rate increases with the concentration of bequest received and …

less than their labor income). Applying this simple theoretical model to a unique micro data set on inheritance and …

This paper attempts to document and account for the long run evolution of inheritance. We find that in a country like … France the annual flow of inheritance was about 20%-25% of national income between 1820 and 1910, down to less than 5% in … 1950, and back up to about 15% by 2010. A simple theoretical model of wealth accumulation, growth and inheritance can fully …

‘inheritance' is important for economic outcomes, then rare surnames should predict economic outcomes in the cross-section. This is … develop a model that articulates this idea and shows that the more important is inheritance, the more informative will be …

wills planning to divide their estates unequally among their children. These plans for unequal division are particularly … concentrated in complex families, that is, families with stepchildren and families with genetic children with whom the parent has … had no contact (e.g., children from previous marriages). We find that in complex families past and current contact between …