Search Results - subject:"Inheritance"

Who Owns a Decedent’s E-Mails : Inheritable Probate Assets or Property of the Network?

Darrow, Jonathan J.; Ferrera, Gerald - 2014

A tremendous volume of personal and business e mail is generated daily. Some of these e mail messages may eventually have considerable economic value, such as those sent by United States presidents or by famous authors. Others may have significant sentimental value to family members when the...

Persistent link: https://www.econbiz.de/10014044570

Unworthiness to Inherit, Public Policy, Forfeiture : The Scottish Story

MacLeod, John; Zimmermann, Reinhard - 2014

The concerns addressed by the civilian rules on unworthiness to inherit (indignitas succedendi) must be addressed by any legal system. When they arose in Scotland, responses tended to be found by the extension or development of other rules. Even where there was reference to the idea of...

Persistent link: https://www.econbiz.de/10014160707

Gosseries on Intergenerational Savings

Vrousalis, Nicholas - 2014

This comment discusses Axel Gosseries contribution to Diacritica. I shall first raise some doubts about the cogency of Gosseries’ interpretation of Rawls' theory of intergenerational justice, and then argue that that interpretation is implausible in its own right

Persistent link: https://www.econbiz.de/10014143306

Inherited Wealth over the Path of Development : Sweden, 1810–2010

Ohlsson, Henry - 2014

historical inheritance flows are only really available for France and to some extent for the U.K. We study the long-run evolution … capital-income ratio and the inheritance flow during the twentieth century. The recent differences in inheritance flows have …

Persistent link: https://www.econbiz.de/10013039645

Incidental Bequests and the Choice to Self-Insure Late-Life Risks

Lockwood, Lee - 2014

Despite facing significant uncertainty about their lifespans and health care costs, most retirees do not buy annuities or long-term care insurance. In this paper, I find that retirees' saving and insurance choices are highly inconsistent with standard life cycle models in which people care only...

Persistent link: https://www.econbiz.de/10013040235

Time for Permanent Estate Tax Reform

Cooper, Jeffrey A. - 2014

On January 1, 2013, the federal estate tax regime in effect from 2001 to 2012 is scheduled to revert to its pre-2001 structure. A 35% rate will soar to a 55% rate. A $5 million exemption will plummet to $1 million. Some deductions and credits enacted in 2001 will disappear while others repealed...

Persistent link: https://www.econbiz.de/10013065476

Intergenerational Wealth Transfer and the Need to Revive and Metamorphose the Israeli Estate Tax

Hacker, Daphna - 2014

property rights and justifications for the “death tax,” as termed by its opponents, i.e., estate and inheritance tax. First … of accession tax and “social inheritance” with inspirational sources for rethinking a realistic wealth transfer taxation …

Persistent link: https://www.econbiz.de/10013049223

Family Structure and the Education Gender Gap : Evidence from Italian Provinces

Bertocchi, Graziella - 2014

inheritance rules (partition vs. primogeniture). After controlling for economic, institutional, religious, and cultural factors … inheritance. We also find that only the effect of inheritance rules persists over the 1971-2001 period …

Persistent link: https://www.econbiz.de/10013049743

Death Watch for the Estate Tax?

Gale, William G. - 2014

Bartlett (1997) points out that a key plank in the Communist Manifesto was the abolition of inheritance rights. Opponents …

Persistent link: https://www.econbiz.de/10013051715

Intestate Inheritance and Stepparent Adoption : A Reappraisal

Jones, James T. R. - 2014

. Unique challenges arise when drafting statutes that affect the intestate inheritance rights of adoptees. Drafters of uniform … the prevalence of remarriages and stepfamilies. This article analyzes the intestate inheritance rights of adoptees in …-considered examination of their intestate inheritance rights, this article offers suggestions for stepparent adoption statutes in Kentucky …

Persistent link: https://www.econbiz.de/10013053338