There is a ongoing debate about whether inheritance and estate taxes are effective in raising revenues and in … incentives for people to plan their estates to avoid inheritance taxation. We find some evidence of long-term terminal illness …

affected by inheritance distribution. The relative attraction derived from inherited wealth and acquired human capital in …, covering both labor income and inheritance. This paper studies the concentration and substitutability of these two traits in … outcomes seen in France. By assuming a sequential revelation of inheritance and labor income in marital sorting, we develop a …

We exploit inheritance episodes to provide novel causal evidence on long-run saving dynamics. For identification, we … combine a panel of administrative wealth reports with the unexpected timing of sudden parental deaths. After inheritance, net …

under full information. We show that for efficient allocations, implicit inheritance taxes from the perspective of the … that implicit inheritance taxes can be either progressive or regressive, again relative to the parent’s type. For more … of implicit inheritance tax rates conditional on a parent’s history are weakly negative. Finally, we derive conditions …