This paper analyzes the determinants of the wealth decumulation behavior of the retired elderly in Japan using unique … bequest motives in explaining the lower than expected rates of wealth decumulation of the retired elderly. Taken together, our … expected wealth decumulation rate of the retired elderly, at least in the case of Japan, even though both precautionary saving …

The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth … almost exclusively occurs for donors rather than recipients of wealth transfers. Beyond, tax planning is more prevalent for …

's discretion to decide which testamentary gifts to accept or to reject can be labeled “freedom of inheritance.”Although legal … maximizing social welfare, relatively little attention has been paid to the donee's freedom of inheritance and the role it plays …'s freedom of inheritance and identifies how it works in concert with the donor's freedom of disposition to maximize social …

A couple delegates a person, D, to divide a cake (their inheritance) of unit length among their children, players A and …

wealth across euro area countries that await explanation. This paper focuses on three main factors for the wealth … three factors, in addition to the common household and demographic factors, are relevant for the net wealth accumulation … particular in homeownership rates and house price dynamics, are important for explaining wealth differences across euro area …

wealth across euro area countries that await explanation. This paper focuses on three main factors for the wealth … three factors, in addition to the common household and demographic factors, are relevant for the net wealth accumulation … particular in homeownership rates and house price dynamics, are important for explaining wealth differences across euro area …

The laws of inheritance hold a very special position in the injunctions of Shariah and are in fact a part of the very … inheritance in Islam. Indeed, people who are fully aware of Prayer, Fasting and Zakat are completely ignorant when it comes to … inheritance were not forced in sub continent hence if any infringement was caused the same could not be redressed. Today, the …

well as at all levels of net wealth at a point in time. Gifts and inheritances are only an important source of income flows … much different from the actual distribution. Our findings suggest that inheritance taxes may do little to mitigate the … extreme wealth inequality in society. …