Halvorsen, Elin; Thoresen, Thor Olav - In: CESifo economic studies : CESifo, a joint initiative of … 57 (2011) 1, pp. 121-155
This study argues that parents have a desire for dividing equally between their children, and that this motive applies to transfers of gifts inter vivos. We suggest that the equal division motive competes with traditional altruism: support to the child or the children with greatest needs. When...