We study the effects of information on attitudes towards inheritance taxation using survey experiments fielded in … misinformation may contribute to explaining the paradox of limited demand for inheritance taxation despite growing inequality …

inequality, exploiting variation in land inheritance rules that traverse political, linguistic, geological, and religious borders …

Inheritance law is a family-oriented legal institution shaping how families transfer wealth across generations. This … review discusses the main components of inheritance law (inheritance tax rate, and testamentary freedom), and how they impact … business families. It also explores common strategies used by business families to mitigate the effects of inheritance law …

. We reject the inheritance pooling hypothesis, in favour of the intrahousehold approach. Our results suggest that females … decrease their labor force participation by 5.3 percentage points if they have received an unexpected inheritance since the … on the inheritance pooling hypothesis, a pure unitary perspective, may be biased downwards. …

This paper examines how expecting to receive an inheritance impacts household savings decisions. Life-cycle consumption … investigate how inheritance expectations shape savings behavior within the household, considering factors such as liquidity … savings by an average of 5.4 percent if they expect to receive an inheritance in the future. Additionally, we find more …

. Leveraging the exogenous variation induced by fiscal incentives resulting from inheritance tax legislation reforms, we use an …

. Leveraging the exogenous variation induced by fiscal incentives resulting from inheritance tax legislation reforms, we use an …