the relatively low frequency of unequal sharing in Sweden might be explained by contextual factors such as the inheritance …

Using the example of the inheritance tax, this paper examines whether and how the strictness of tax compliance norms …, optimal inheritance taxation, family economics, and social norms, the paper hypothesizes that a larger non-declared amount of … increase the acceptance of evasion. Utilizing a survey with an experimental design on the acceptance of inheritance tax evasion …

inheritance rules (partition vs. primogeniture). After controlling for economic, institutional, religious, and cultural factors … inheritance. We also find that only the effect of inheritance rules persists over the 1971-2001 period. …

historical inheritance flows are only really available for France and to some extent for the U.K. We study the long-run evolution … capital-income ratio and the inheritance flow during the twenti-eth century. The recent differences in inheritance flows have …

This paper uses evidence from three Indian states, one of which amended inheritance legislation in 1994, to assess … first- and second-generation effects of inheritance reform using a triple-difference strategy. Second-generation effects on … inheritance reform empowered females in a sustainable way, a notion supported by significantly higher female survival rates …