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Compensatory Inter Vivos Gifts
Hochguertel, Stefan; Ohlsson, Henry - Tinbergen Instituut - 2007
that inter vivos transfers from parents to children are gifts, and not temporary help to overcome liquidity constraints …. Second, inter vivos gifts are compensatory in the sense that life-time poorer children will receive higher transfers than …
Persistent link: https://www.econbiz.de/10011255669
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Tax Avoidance and Intra-Family Transfers
Nordblom, Katarina; Ohlsson, Henry - Nationalekonomiska Institutionen, Uppsala Universitet - 2005
To what extent do people avoid taxes on intra-family transfers (bequests and gifts), and how would integration … of transfer taxes on altruistic parents’ transfers to their children. Using a theoretical model we find that altruistic …
Persistent link: https://www.econbiz.de/10005419203
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Who Takes Care of the Children? The quantity–quality model revisited
Lundholm, Michael; Ohlsson, Henry - Nationalekonomiska Institutionen, Uppsala Universitet - 1998
We study the Becker and Lewis (1973) quantity–quality model of children adding an explicit child care time constraint … for parents. They can purchase day care or take care of the children themselves. Our results are: (i) If there is a … combination of purchased and own care, the effect of income on fertility is ambiguous, even if quantity of children is a normal …
Persistent link: https://www.econbiz.de/10005642476
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Economic incentives and the timing of births: Evidence from the German parental benefit reform 2007
Ohlsson, Henry; Neugart, Michael - Nationalekonomiska Institutionen, Uppsala Universitet - 2009
Economic theory suggests that incentives matter for people's decisions. This paper investigates whether this also holds for less self-evident areas of life such as the timing of births. We make use of a nautral experiment when the German government changed its parental benefit system January 1,...
Persistent link: https://www.econbiz.de/10008506824
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The legacy of the Swedish gift and inheritance tax, 1884-2004
Ohlsson, Henry - Nationalekonomiska Institutionen, Uppsala Universitet - 2009
This paper has two objectives. The first is to study the revenue from the gift, inheritance, and estate taxes in Sweden during more than a century. The second is to focus on a unique episode during the second half of the 1940s when gifts and gift tax revenue exploded. This episode has never...
Persistent link: https://www.econbiz.de/10008528480
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The equal division puzzle – empirical evidence on intergenerational transfers in Sweden
Ohlsson, Henry - Nationalekonomiska Institutionen, Uppsala Universitet - 2007
The objective of this paper is to study to what extent parents divide their estates unequally between their children … that the probability of unequal sharing is increasing in the size of the estate. Second, the older the children are on …
Persistent link: https://www.econbiz.de/10005419177
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Tax avoidance - a natural experiment
Ohlsson, Henry - Nationalekonomiska Institutionen, Uppsala Universitet - 2007
revenue. I use a sample of Swedish siblings receiving inheritances in 2004. These children of deceased had the opportunity to … almost two thirds of the children avoid taxes. The likelihood of avoiding taxes decreases with age. The more of the taxes a …
Persistent link: https://www.econbiz.de/10005419208
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The legacy of the Swedish gift and inheritance tax, 1884–2004
Ohlsson, Henry - Nationalekonomiska Institutionen, Uppsala Universitet - 2007
This paper has two objectives. The first is to study the revenue from the gift, inheritance, and estate taxes in Sweden during more than a century. The second is to focus on a unique episode during the second half of the 1940s when gifts and gift tax revenue exploded. This episode has never...
Persistent link: https://www.econbiz.de/10005644638
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Estate division: Equal sharing as choice, social norm, and legal requirement
Erixson, Oscar; Ohlsson, Henry - Nationalekonomiska Institutionen, Uppsala Universitet - 2014
The objective of this essay is to study to what extent parents divide their estates unequally between their children …, widowers, divorcees and unmarried individuals who died with positive estates and at least two children. Unequal sharing is … transfer tax system, the income distribution, and the welfare state. We also estimate models with family fixed effects to study …
Persistent link: https://www.econbiz.de/10010818675
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Estate division: Equal sharing as choice, social norm, and legal requirement
Erixson, Oscar; Ohlsson, Henry - Nationalekonomiska Institutionen, Uppsala Universitet - 2014
The objective of this essay is to study to what extent parents divide their estates unequally between their children …, widowers, divorcees and unmarried individuals who died with positive estates and at least two children. Unequal sharing is … transfer tax system, the income distribution, and the welfare state. We also estimate models with family fixed effects to study …
Persistent link: https://www.econbiz.de/10010818835