This paper attempts to document and account for the long run evolution of inheritance. We find that in a country like … France the annual flow of inheritance was about 20%-25% of national income between 1820 and 1910, down to less than 5% in … 1950, and back up to about 15% by 2010. A simple theoretical model of wealth accumulation, growth and inheritance can fully …

incentives. We study how two changes in Swedish inheritance taxation 2003/04 and 2004/05 have affected mortality during the turns … likely to have died on New Year’s Day 2005, from when the inheritance tax was repealed, rather than on New Year’s Eve 2004 … a married spouse were 12 percentage points more likely to have died on New Year’s Day 2004, from when the inheritance …

incentives. We study how two changes in Swedish inheritance taxation 2003/04 and 2004/05 have affected mortality during the turns … likely to have died on New Year’s Day 2005, from when the inheritance tax was repealed, rather than on New Year’s Eve 2004 … a married spouse were 12 percentage points more likely to have died on New Year’s Day 2004, from when the inheritance …

acquisition. In the case of agricultural Kikuyu households in Kenya, we show that the inheritance practice of uncertain allocation … heirs. This apparent inefficiency is explained by intergenerational power dynamics within the household, as the inheritance …

the difference in communal trajectories. Whereas Hindu inheritance practices favored capital accumulation within families … and the preservation of family fortunes across generations, the Islamic inheritance system, which the British helped to …

In January 2009, the law on the reform of the inheritance tax and valuation law (German) came into force. As a result …

in the stock market. Unexpected inheritance due to sudden deaths results in exogenous variation in financial wealth and …