Inheritance Taxation Records in the Netherlands in 1921 the Memories Database

There is a persistent lack of high-quality microeconomic data to analyse individuals' financial decision making. This paper introduces the Memories Database comprising complete inheritance taxation records for 2,325 Dutch wealth holders. These records list all assets and liabilities at the moment of death. This dataset is a sample of the deceased in Tafel V-bis dataset and has been linked to add socio-economic personal information about the deceased. This paper illustrates how the Memories Database can be used to explore financial behaviour, but this analysis has only scratched the surface of what is possible. Consequently we believe the Memories Dataset can serve as a unique source for a wide range of social scientists and historians