Search Results - subject:"Inheritance"

Edlund, Lena - 2013

The extent of and changes in inter-generational mobility of wealth are central to understanding dynamics of wealth inequality but hard to measure. Using estate tax returns data, we observe that the share of women among the very wealthy (top 0.01%) in the United States peaked in the late 1960s,...

Persistent link: https://www.econbiz.de/10012753907

The Economics of Consanguineous Marriages

Đỗ-Quý-Toàn; Iyer, Sriya; Joshi, Shareen - 2013

This paper provides an economic rationale for the practice of consanguineous marriages observed in parts of the developing world. In a model of incomplete marriage markets, dowries are viewed as ex ante transfers made from the bride's family to the groom's family when the promise of ex post...

Persistent link: https://www.econbiz.de/10012564159

Through the Looking Glass : The Politics of Estate Tax Reform

McCaffery, Edward J. - 2013

This brief article summarizes an argument that the estate tax reform or repeal debate has always been about money: but not the government's money from the tax, which is modest at best, but the politicians money from campaign contributions elicited to retain or repeal the tax. The article uses...

Persistent link: https://www.econbiz.de/10013095743

How Elastic are Preferences for Redistribution? Evidence from Randomized Survey Experiments

Kuziemko, Ilyana - 2013

We develop online survey experiments to analyze how information about inequality and taxes affects preferences for redistribution. Approximately 4,000 respondents were randomized into treatments providing interactive, customized information on U.S. income inequality, the link between top income...

Persistent link: https://www.econbiz.de/10013085497

Death, Taxes, and Property (Rights) : Nozick, Libertarianism, and the Estate Tax

Bird-Pollan, Jennifer - 2013

Nozick in his seminal work, Anarchy, State, and Utopia, with special attention to his views of property and inheritance …

Persistent link: https://www.econbiz.de/10014150753

Same-Sex Marriage and Estate Taxes : Why Windsor is Still at Issue

Herzig, David - 2013

Persistent link: https://www.econbiz.de/10014151781

Notable Estate and Gift Tax Articles of 2012

Crawford, Bridget J. - 2013

In this annual article for Tax Notes, Professor Crawford reviews ten notable estate and gift tax law review articles published in 2012. They are (in alphabetical order): (1) Karen Boxx, "Too Many Tiaras: Conflicting Fiduciary Duties in the Family-Owned Business Context;" (2) Jeffrey A. Cooper,...

Persistent link: https://www.econbiz.de/10014038591

De Europese Erfrechtverordening (The European Inheritance Resolution)

Goossens, Elise; Verbeke, Alain-Laurent - 2013

European inheritance certificate. We also discuss how this relates to the existing national certificates …

Persistent link: https://www.econbiz.de/10014039521

How Elastic Are Preferences for Redistribution? Evidence from Randomized Survey Experiments

Kuziemko, Ilyana - 2013

Persistent link: https://www.econbiz.de/10012459796

Inheritance Contracts & Roman Law

Grebieniow, Aleksander - 2018

The use of inheritance contracts is one of the most controversial issues about the Roman Law. It is not unanimous to … ‘inheritance contracts’. Are the modern concepts compatible with Roman legal experience being not compatible with each other? There … contract having a succession over a third person for an object but were not using a broader concept of inheritance contract …

Persistent link: https://www.econbiz.de/10014113167