Yukutake, Norifumi; Iwata, Shinichiro; Idee, Takako - Institute of Economic Research, Hitotsubashi University - 2011
To consider the policy event of a gift tax reduction earmarked for housing acquisition, the interdependence of parental gifts and children's housing investments is modeled, considering an informal care issue behind such decision making. The empirical results, which use a sample of households who...