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Tax Avoidance and Intra-Family Transfers
Nordblom, Katarina; Ohlsson, Henry - 2005
To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration (unification) of the different transfers taxes affect tax avoidance? These issues are important for families and their welfare, as well as for governments and their possibilities of...
Persistent link: https://www.econbiz.de/10010321612
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Post Mortem Reputation, Compensatory Gifts and Equal Bequests
Lundholm, Michael; Ohlsson, Henry - 1999
The empirical evidence suggests that parents use inter vivos gifts (i.e., transfers of tangible and financial property) to compensate less well off children whereas post mortem bequests are divided equally among siblings. We study a theoretical model assuming, first, that the amounts given is...
Persistent link: https://www.econbiz.de/10010321811
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Compensatory Inter Vivos Gifts
Hochguertel, Stefan; Ohlsson, Henry - 2007
This discussion paper led to a publication in href=http://onlinelibrary.wiley.com/doi/10.1002/jae.1071/fullJournal of Applied Econometrics, 24(6), 993-1023.Parents’ transfer motives are important for understanding, e.g., macroeconomics, income (re)distribution, savings, and public finance....
Persistent link: https://www.econbiz.de/10010325497
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Are the Japanese unique? Evidence from household saving and bequest behavior
Horioka, Charles Yuji - 2016
In this paper, we attempt to shed light on whether Japanese households are rational or if their behavior is influenced by culture and social norms by examining their saving and bequest behavior. To summarize our main findings, we find that Japan's household saving rate showed great volatility,...
Persistent link: https://www.econbiz.de/10011564954
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Counter-compensatory inter-vivos transfers and parental altruism: Compatibility or orthogonality?
Stark, Oded; Zhang, Junsen - 2000
The intersection of the standard altruism hypothesis with the quite strong evidence that bequests tend to be equal … implication. It has therefore been inferred that the motive underlying inter-vivos transfers is not parental altruism. In this … the child whose earnings are higher. We show that rather than being orthogonal to parental altruism, counter …
Persistent link: https://www.econbiz.de/10010292405
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Bargaining, Altruism, and Demographic Phenomena
Stark, Oded - In: Population and Development Review 10 (1984) 4, pp. 679-692
Persistent link: https://www.econbiz.de/10012496880
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Comparative statics of altruism amd spite
Milchtaich, Igal - 2008
each other's payoff. A positive, negative or zero weight represents altruism, spite or complete selfishness, respectively …) payoff can only increase or remain unchanged with an increasing degree of altruism. …
Persistent link: https://www.econbiz.de/10010336031
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Reconciling Pro-Social vs. Selfish Behavior: Evidence for the Role of Self-Control
Martinsson, Peter; Myrseth, Kristian Ove R.; Wollbrant, … - 2010
We test the proposition that individuals may experience a self-control conflict between short-term temptation to be selfish and better judgment to act pro-socially. Using a dictator game and a public goods game, we manipulated the likelihood that individuals identified self-control conflict, and...
Persistent link: https://www.econbiz.de/10010352069
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The Optimal Size for a Minority
Rapoport, Hillel; Weiss, Avi - 2001
We investigate a setting in which members of a population, bifurcated into a majority and a minority, transact with randomly matched partners. All members are uniformly altruistic, and each transaction can be carried out cooperatively or through a market mechanism, with cooperative transactions...
Persistent link: https://www.econbiz.de/10010262489
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Giving in dictator games: regard for others or regard by others?
Koch, Alexander K.; Normann, Hans-Theo - 2005
Recent bargaining experiments demonstrated an impact of anonymity and incomplete information on subjects' behavior. This has rekindled the question whether fair behavior is inspired by regard for others or is explained by external forces. To test for the importance of external pressure we...
Persistent link: https://www.econbiz.de/10010267375