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 …

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 …