include intergenerational wealth transfers (gifts and inheritances), which are gaining importance since 1990, as research …

It is common for charitable organizations to allow donors to place material restrictions on their gifts. Nonprofits and … fundraisers generally believe that allowing gift restrictions will increase donation revenue. Restricted gifts are costly to the … nonprofit because of increased management expenses and an inability to reallocate gifts to higher valued uses. We report the …

There is now an extensive literature on "gift exchange" showing that when principals and agents can trade "gifts …" (rewards that should not emerge in a competitive equilibrium), exchange becomes more efficient. However, it is not obvious how … gift exchange should be organized if the principal's goal is to increase the performance of a reciprocal agent …

that option. This result implies that restricted gifts are both an important tool for increasing donations and may be less …

There is now an extensive literature on "gift exchange" showing that when principals and agents can trade "gifts …" (rewards that should not emerge in a competitive equilibrium), exchange becomes more efficient. However, it is not obvious how … gift exchange should be organized if the principal's goal is to increase the performance of a reciprocal agent …

to gift taxation, we estimate Frisch elasticities of gifts to the net-of-tax rate between 9, for those giving around €27 …