that inter vivos transfers from parents to children are gifts, and not temporary help to overcome liquidity constraints …. Second, inter vivos gifts are compensatory in the sense that life-time poorer children will receive higher transfers than …

-type latent variable models with multi-level error components. First, we find that inter vivos transfers from parents to children … sense that life-time poorer children will receive higher transfers than their life-time richer siblings. Third, inter vivos …

To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration … of transfer taxes on altruistic parents’ transfers to their children. Using a theoretical model we find that altruistic …

We study the motives behind parents’ transfers to their children, and the relationship between tangible transfers and …

To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration … of transfer taxes on altruistic parents' transfers to their children. Using a theoretical model we find that altruistic …

The objective of this paper is to study to what extent parents divide their estates unequally between their children … that the probability of unequal sharing is increasing in the size of the estate. Second, the older the children are on …