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 transfers implicitly either to tax at the margin low earning children or …

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 …

This paper discusses three alternative assumptions concerning household preferences (altruism, self-interest, and a … desirability of stimulative fiscal policies, public pensions, and inheritance taxes. …

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. …

a sniall proportion of ohserved wealth heterogeneitv. The introduction of an inheritance tax increases both welfare are …