We use new population-wide register data on inheritances and wealth in Sweden to estimate the causal impact of … to their pre-inheritance wealth. We also find that post-inheritance behavioral adjustments mitigate the equalizing effect … Swedish inheritance tax reduced the equalizing inheritance effect but that the redistribution of tax revenues could reverse …

We use new population-wide register data on inheritances and wealth in Sweden to estimate the causal impact of … to their preinheritance wealth. We also find that post-inheritance behavioral adjustments mitigate the equalizing effect … Swedish inheritance tax reduced the equalizing inheritance effect but that the redistribution of tax revenues could reverse …

intergenerational wealth mobility and low inheritance inequality relative to wealth inequality. We then exploit two quasi …-experiments: randomness in the timing of death and an inheritance tax repeal. We find that the equalizing effect of inheritances is short … supply elasticity with respect to inheritances. Taken together, our findings suggest that inheritance taxation can reduce …

empirically relevant forces generating inequality: bequest motives and inheritance of ability across generations; and an earnings …

inheritance within a decade while the inheritances of wealthy heirs remain intact. These different depletion rates are not due to … in inequality could be due to either a com-pressed inheritance distribution or similar chances of having wealthy parents … (high inter-generational mobility). Empirically, the first force is more significant in Sweden. Within a decade, however …

This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its … rules, we calculate inheritance tax rates for the whole period for a number of differently endowed family firms and … individuals. The overall trend in inheritance tax burden exhibits an inverse-U shape for all firms and individuals. Up until World …