Add to ORKGMost European countries have legal institutions regarding gifts and bequests that are more constraining than the United States. The purpose of this paper is to see whether those institutional dif-ferences generate differences in behavior. The paper focuses on the comparison between the United States and France, and on a number of specific issues: the relative importance of bequest in wealth ac-cumulation, the compensatory role of gifts and bequests, the actual way the estate is divided among heirs, and the relative importance of alternative types of inheritance. 1
This study examines the importance of gifts and bequests (‘wealth transfers’) across the distributio...
This paper examines the role of bequests and inter vivos gifts in the U.S. economy, considering thei...
This paper surveys, integrates, and extends research on estate and gift taxes. The paper begins with...
Although at first glance French and U.S. inheritance laws appear to be diametrically opposed, this p...
International audienceLike father, like son: is the bequest behavior of children “inherited” from th...
This paper studies inter-vivos transfers and bequests in France and their relation to the French inh...
This chapter provides a survey of recent theoretical and empirical work on bequeathing from the view...
This paper studies the effects of variables pertaining to alternative bequest motives on the composi...
In the United Kingdom, and to a lesser extent the United States, an inter vivos gift, once given, ca...
"Reforms reducing the generosity of pensions have distributional effects on future generations if in...
This paper provides an overview of different inheritance tax regimes in selected European countries ...
That parents transfer resources to children because of altruistic concern is a reasonable a priori a...
This paper reviews four well--known theoretical models of private bequest behavior, notes their diff...
In the United States, more than two-thirds of decedents with multichild families divide their estate...
How to regulate the transfer of wealth from one generation to the next has been hotly debated among ...
This study examines the importance of gifts and bequests (‘wealth transfers’) across the distributio...
This paper examines the role of bequests and inter vivos gifts in the U.S. economy, considering thei...
This paper surveys, integrates, and extends research on estate and gift taxes. The paper begins with...
Although at first glance French and U.S. inheritance laws appear to be diametrically opposed, this p...
International audienceLike father, like son: is the bequest behavior of children “inherited” from th...
This paper studies inter-vivos transfers and bequests in France and their relation to the French inh...
This chapter provides a survey of recent theoretical and empirical work on bequeathing from the view...
This paper studies the effects of variables pertaining to alternative bequest motives on the composi...
In the United Kingdom, and to a lesser extent the United States, an inter vivos gift, once given, ca...
"Reforms reducing the generosity of pensions have distributional effects on future generations if in...
This paper provides an overview of different inheritance tax regimes in selected European countries ...
That parents transfer resources to children because of altruistic concern is a reasonable a priori a...
This paper reviews four well--known theoretical models of private bequest behavior, notes their diff...
In the United States, more than two-thirds of decedents with multichild families divide their estate...
How to regulate the transfer of wealth from one generation to the next has been hotly debated among ...
This study examines the importance of gifts and bequests (‘wealth transfers’) across the distributio...
This paper examines the role of bequests and inter vivos gifts in the U.S. economy, considering thei...
This paper surveys, integrates, and extends research on estate and gift taxes. The paper begins with...