In many Sub-Saharan African societies, inheritance is one of the most common means by which physical property is … (IGT poverty) would do well to attend to how inheritance systems are governed, and particularly which considerations affect … policy that address issues of inheritance and IGT poverty. It is organised into three main sections: the first outlines what …

of wealth can be transferred intergenerationally by a multitude of actors, this paper is more narrowly focused on … transfers of human and physical capital (assets), forms of wealth for which we have more empirical evidence. Section 2 consists … of a conceptual framework that examines how families transfer wealth to children, and how the poor may face barriers to …

revenues, as well as the observed distribution of income and wealth. Equally important, the findings also provide further …

-experimental variation generated by reforms of bequest taxation (estate or inheritance tax, in the U.S.) and taxes on inter vivos real estate …