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 …

) and the significant disadvantages (irreversible tie-up of assets, substitute inheritance tax, governance problems) of …

Act was amended between 1976 and 2005 by giving equal inheritance rights to women for inheriting property. To estimate the … effect of the equal inheritance reform, I devise a difference-in-difference strategy by exploiting the features of the reform … that inheritance reform could be a form of reversal of the devaluing of women's domestic and reproductive labour. …

Inheritance and gift taxation vary widely among countries in both the design and tax burden. We analyze the impact of a … standing of the state, and the country's size, on inheritance tax systems. The applied methods involve the random effects … inheritance tax design is mainly determined by demographic factors while tax revenues depend on a broader group of factors …