Search Results - subject:"Inheritance"

Inheritance and the Dynamics of Party Identification

Kroh, Martin; Selb, Peter - In: EconStor Open Access Articles (2009-12), pp. 559-574

Extensive research efforts notwithstanding, scholars continue to disagree on the nature and meaning of party identification. Traditionalists conceive of partisanship as a largely affective attachment to a political party that emerges in childhood through parental influences and tends to persist...

Persistent link: https://www.econbiz.de/10010954564

Inheritance Law and Investment in Family Firms

Panunzi, Fausto; Ellul, Andrew; Pagano, Marco - Fondazione ENI Enrico Mattei (FEEM) - 2009

purpose-built indicator of the permissiveness of inheritance law and data for 10,245 firms from 32 countries over the 1990 …-2006 interval, we find that stricter inheritance law is associated with lower investment in family firms, while it leaves investment … unaffected in non-family firms. Moreover, as predicted by the model, inheritance law affects investment only in family firms that …

Persistent link: https://www.econbiz.de/10005012147

The legacy of the Swedish gift and inheritance tax, 1884-2004

Ohlsson, Henry - Nationalekonomiska Institutionen, Uppsala Universitet - 2009

This paper has two objectives. The first is to study the revenue from the gift, inheritance, and estate taxes in Sweden …

Persistent link: https://www.econbiz.de/10008528480

Informal Care and Labor Supply

Fevang, Elisabeth; Kvrendokk, Snorre; Røed, Knut - Helseøkonomisk Forskningsprogram (HERO), Universitetet … - 2009

Based on Norwegian register data we show that having a lone parent in the terminal phase of life significantly affects the offspring’s labor market activity. The employment propen-sity declines by around 1 percentage point among sons and 2 percentage points among daughters during the years...

Persistent link: https://www.econbiz.de/10005245173

The Inheritance of Gregory Clark

McCloskey, Deirdre Nansen - Volkswirtschaftliche Fakultät, … - 2009

such a theory of sociobiological inheritance in his Farewell to Alms (2007). Rich people proliferated in England, Clark …. And such people have always done fine in a bourgeois country. For another, Clark does not show that his inheritance … across families. Literal inheritance anyway dissipates in reversion to the mean. What mattered in modern economic growth was …

Persistent link: https://www.econbiz.de/10008562619

Estate Tax on Gift Tax : The Liability Conundrum

Crawford, Bridget J.; Blattmachr, Jonathan G. - 2009

This article addresses the specific question of who -- as between the beneficiaries of the estate and the lifetime donees -- will bear responsibility for estate tax generated with respect to gift tax included in the decedent’s gross estate, absent a specific provision to the contrary. Although...

Persistent link: https://www.econbiz.de/10014046475

Review of Federal Income Taxation of Estates and Beneficiaries

Jensen, Ronald H. - 2009

Review of Federal Income Taxation of Estates and Beneficiaries by M. Carr Ferguson, James L. Freeland, and Richard B. Stephens. This comprehensive volume should help fill a void which tax practitioners have long endured. As the authors properly point out, though many volumes have been written on...

Persistent link: https://www.econbiz.de/10014046649

Estate Tax Reform : Issues and Options

Batchelder, Lily L. - 2009

with an inheritance tax …

Persistent link: https://www.econbiz.de/10014046960

Does Ill Health Affect Savings Intentions? Evidence from SHARE

Jürges, Hendrik - 2009

This paper uses data from SHARE 2004 to analyze one possible causal pathway of the health-wealth gradient, namely differences in the marginal propensity to save and spend across different health states. Conditional on age and current wealth, I find weak relationships between health and the...

Persistent link: https://www.econbiz.de/10014205628

Understanding the Trends in Income, Consumption and Wealth Inequality and How Important are Life-Cycle Effects?

Sommer, Mathias C. - 2009

Rising inequality in income, wealth and consumption has received a good deal of public attention in the past years. At the same time, also macroeconomists are more and more interested in inequality as they have expanded their models to incorporate heterogeneity in the household sector. We supply...

Persistent link: https://www.econbiz.de/10014205691