of transfer taxes on altruistic parents' transfers to their children. Using a theoretical model we find that altruistic … parents do not necessarily tax minimize. However, in some cases when they do, there is an infinitely large excess burden of a …

We study the intergenerational transmission of cognitive and non-cognitive abilities between parents and sons using … parents' cognitive and non-cognitive abilities. …

We study the transmission of risk attitudes in a unique survey of mothers and children in which both participated in an … incentivized risk preference elicitation task. We document that risk preferences are correlated between mothers and children when … the children are just 7 to 8 years old. This correlation is only present for daughters. We show that a measure of parental …

of parental income, and that children appear to compare their actual income situation with the aspiration level acquired …

attainment of parents. We then decompose the overall trend into a parental background effect, a general expansion effect and a … tertiary education can be explained by the fact that the gap in participation rates between women with lowly educated parents … and women with highly educated parents has narrowed. We then investigate the role of financial constraints in explaining …

German Socio-Economic Panel. Previous studies have focused on satisfaction differences between parents and comparable …