Halvorsen, Elin; Thoresen, Thor O. - In: CESifo Economic Studies 57 (2011) 1, pp. 121-155
This study argues that parents have a desire for dividing equally between their children, and that this motive applies to transfers of gifts inter vivos. We suggest that the equal division motive competes with traditional altruism: support to the child or the children with greatest needs. When...