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 …

) to compensate less well off children whereas post mortem bequests are divided equally among siblings. We study a …

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 …

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 …

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 …

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 …

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 …