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Inheritance taxation in a model with intergenerational time transfers
Belan, Pascal; Moussault, Erwan - In: The B.E. journal of economic analysis & policy 20 (2020) 1, pp. 1-19
Persistent link: https://www.econbiz.de/10012170941
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Intergenerational altruism and house prices : evidence from bequest tax reforms in Italy
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - 2014
We identify the degree of intergenerational altruism in an OLG framework à la Barro exploiting the quasi …-experimental variation generated by reforms of bequest taxation (estate or inheritance tax, in the U.S.) and taxes on inter vivos real estate … parameter of interest via the effect of changes in the tax rate on house prices. We find that the intergenerational altruism …
Persistent link: https://www.econbiz.de/10011730011
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Inheritance taxation with agents differing in altruism
Belan, Pascal; Moussault, Erwan - In: Revue d'économie politique 132 (2022) 5, pp. 793-833
Persistent link: https://www.econbiz.de/10013462219
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Are Americans and Indians more altruistic than the Japanese and Chinese? : evidence from a new international survey of bequest plans
Horioka, Charles - 2014
This paper discusses three alternative assumptions concerning household preferences (altruism, self-interest, and a … desirability of stimulative fiscal policies, public pensions, and inheritance taxes. …
Persistent link: https://www.econbiz.de/10010354604
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Why do people leave bequests? : for love or self-interest?
Horioka, Charles Yuji - 2014
that there are large inter-country differences in the degree of selfishness and altruism, with the Japanese and Chinese … religiosity appear to be the main cause of inter-country differences in the degree of selfishness and altruism. …
Persistent link: https://www.econbiz.de/10010348289
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How inheriting affects bequest plans
Stark, Oded; Nicinska, Anna - 2015
We present and test the idea that bequest planning is linked with the experience of inheriting. We consider "a family tradition of bequeathing" as a channel through which the intention to bequeath is moulded by and is positively correlated with the experience of inheriting. Using data from the...
Persistent link: https://www.econbiz.de/10011348397
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How inheriting affects bequest plans
Stark, Oded; Nicinska, Anna - 2015
inheritance provides which account for its impact on the intention to bequeath; it is rather the family tradition of bequeathing …
Persistent link: https://www.econbiz.de/10011349415
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How inheriting affects bequest plans
Stark, Oded; Nicinska, Anna - In: Economica 82 (2015), pp. 1126-1152
Persistent link: https://www.econbiz.de/10011478568
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Making Bequests Without Spoiling Children : Bequests as an Implicit Optimal Tax Structure and the Possibility that Altruistic Bequests are Not Equaliz
Kotlikoff, Laurence J.; Razin, Assaf - 2021
This paper examines the bequest\gift behavior of altruistic parents who do not know their children's abilities and cannot observe their children's work effort. Parents are likely to respond to this information problem by making larger bequests to higher earning children and by using their...
Persistent link: https://www.econbiz.de/10013222309
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Intergenerational altruism and house prices : evidence from bequest tax reforms in Italy
Bellettini, Giorgio; Taddei, Filippo; Zanella, Giulio - In: European economic review : EER 92 (2017), pp. 1-12
Persistent link: https://www.econbiz.de/10011811750