We analyze survey data on the proposal to introduce a tax exemption for caregiving heirs to the German inheritance tax … adhere to the social norm of indirect reciprocity or overestimate the tax burden of the German inheritance tax. …

this question, this article investigates differences with regard to real estate and inheritance on the basis of the … from the upper middle class (< 250 percent of the median income) not so much through inheritance or homeownership, but … inheritance only. Reduced old-age pensions may endanger these households. …

We investigate whether legislation of equal inheritance rights for women modifies the historic preference for sons in … increased excess female infant mortality and son-biased fertility stopping. This suggests that the inheritance reform raised the …

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 …

the consumption literature. First, we exploit inheritance episodes to provide novel causal evidence on the long … administrative wealth reports with variation in the timing of sudden, unexpected parental deaths. We show that after inheritance net …

impositivo constante que obtienen Piketty y Saez ; This paper calibrates the full social optimal inheritance tax rate derived by … optimal inheritance tax rates, ranging from negative (under a utilitarian criterion) to positive and large (even assuming joy …

This paper calibrates the full social optimal inheritance tax rate derived by Piketty and Saez (2013) and shows that … different assumptions on the form of the social welfare function lead to very different optimal inheritance tax rates, ranging …

This paper examines the connection between widows' land inheritance rights and land investments in Zambia. We study … labor-intensive tillage techniques. Variation in widow inheritance is based on customary village practices, which we observe …

This paper studies the influence of marine ecology on social institutions of inheritance and descent. In a sample of 79 … world, we find that coral reef density systematically predicts the prevalence of matrilineal inheritance. Moreover, this … density explains as much as 10% of the variation in inheritance rules across villages in the Solomon Islands. Explanations …