Search Results - subject:"Inheritance"

A framework for assessing estate and gift taxation

Kaplow, Louis - 2000

Persistent link: https://www.econbiz.de/10001491498

Death taxes : theory, history, and ethics

Tabarrok, Alexander (contributor) - 2000

InPoliticalEconomy A Brief History of Estate and Inheritance Taxation in America1A merica’s first experience with inheritance taxation … which was abolished in 1807). Until the early twentieth century the history of the inheritance tax was the history of … America at war.3 Thus the pattern of 1797 and 1802 was consistently followed. When America was called to wage war, inheritance …

Persistent link: https://www.econbiz.de/10003087005

Wealth distribution and optimal inheritance taxation in life-cycle economies with intergenerational transfers

Heer, Burkhard - 2000

a sniall proportion of ohserved wealth heterogeneitv. The introduction of an inheritance tax increases both welfare are …

Persistent link: https://www.econbiz.de/10010440978

A Framework for Assessing Estate and Gift Taxation

Kaplow, Louis - 2000

Whether and how estates and gifts should be taxed has long been a controversial subject, and the approach to estate and gift taxation varies among developed countries. Arguments for and against various forms of transfer taxation have focused on concerns about the distribution of income and...

Persistent link: https://www.econbiz.de/10012470975

Estate Taxes and Charitable Bequests by the Wealthy

Joulfaian, David - 2000

Charitable bequests are an important source of philanthropic support. Unlike bequests to children which can be taxed at a maximum statutory rate of 0.55, such transfers are exempt from estate taxation. Thus, by lowering the price of charitable giving, the estate tax may influence the disposition...

Persistent link: https://www.econbiz.de/10012471104

A Framework for Assessing Estate and Gift Taxation

Kaplow, Louis - 2000

Persistent link: https://www.econbiz.de/10014150439

Unigeniture in an uncertain world

Grieco, Paul L. E.; Ziebarth, Nicolas L. - In: Cliometrica, Journal of Historical Economics and … 9 (2015) 2, pp. 139-166

We present a new theory and quantitative evidence on the incidence of unigeniture. Existing theories hypothesize some sort of indivisibility or increasing returns to scale in wealth to overcome the testator’s inclination toward equal sharing among heirs. Examining a micro-level data set of...

Persistent link: https://www.econbiz.de/10011267795

Surnames: A new source for the history of social mobility

Clark, Gregory; Cummins, Neil; Hao, Yu; Vidal, Dan Diaz - In: Explorations in Economic History 55 (2015) C, pp. 3-24

This paper explains how surname distributions can be used as a way to measure rates of social mobility in contemporary and historical societies. This allows for estimates of social mobility rates for any population for which we know just two facts: the distribution of surnames overall, and the...

Persistent link: https://www.econbiz.de/10011208540

Suicide and property rights in India

Anderson, Siwan; Genicot, Garance - In: Journal of Development Economics 114 (2015) C, pp. 64-78

This paper studies the impact of female property rights on male and female suicide rates in India. Using state level variation in legal changes to women's property rights, we show that better property rights for women are associated with a decrease in the difference between female and male...

Persistent link: https://www.econbiz.de/10011209894

Empowering women? Inheritance rights, female education and dowry payments in India

Roy, Sanchari - In: Journal of Development Economics 114 (2015) C, pp. 233-251

This paper examines the impact of gender-progressive reforms to the inheritance law in India on women's outcomes …

Persistent link: https://www.econbiz.de/10011209896