Francesconi, Marco; Pollak, Robert A.; Tabasso, Domenico - CESifo - 2015
parents and children reduces or eliminates unequal bequests. Second, although the literature focuses on the bequest intentions …-of-life transfers. First, we show that unequal bequests are much more common than generally recognized, with one-third of parents with … wills planning to divide their estates unequally among their children. These plans for unequal division are particularly …