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Year of publication
Subject
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Inheritance 2,205 Erbe 2,145 Theorie 931 Theory 931 Intergenerational transfer 493 Intergenerationale Übertragung 491 Vermögensverteilung 456 Wealth distribution 452 Erbschaftsteuer 427 Inheritance tax 423 Vermögen 410 Wealth 406 Overlapping generations 280 Overlapping Generations 278 Generationengerechtigkeit 263 Intergenerational equity 262 Sparen 247 Savings 245 Altruism 240 USA 240 Altruismus 239 United States 228 inheritance 188 Familie 152 Family 151 Deutschland 145 Germany 142 Lebenszyklus 140 Life cycle 140 Erbrecht 139 Einkommensverteilung 131 Income distribution 126 Inheritance law 123 Estimation 118 Schätzung 118 Altersvorsorge 106 Retirement provision 106 Japan 104 Elderly people 100 Ältere Menschen 100
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Online availability
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Free 1,124 Undetermined 379 CC license 15 Digitizable 1
Type of publication
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Book / Working Paper 1,496 Article 882 Journal 2 Other 2
Subcategories
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Article in journal 752 Working paper 739 Book section 98 Proceedings 23 Literature review 7 Government document 6 Guidebook 4 Review 3 Case study 2 Report 2 Glossary included 1 Law 1 Textbook 1
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Language
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English 2,108 German 116 Undetermined 114 French 29 Italian 4 Swedish 4 Finnish 2 Romanian 2 Spanish 2 Dutch 1 Russian 1
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Author
All
Horioka, Charles 80 Pestieau, Pierre 65 De Nardi, Mariacristina 31 Waldenström, Daniel 31 Kopczuk, Wojciech 29 Ohlsson, Henry 27 Joulfaian, David 25 French, Eric 23 Abel, Andrew B. 22 Hurd, Michael D. 22 Jones, John Bailey 22 Kotlikoff, Laurence J. 22 Cremer, Helmuth 21 Gahramanov, Emin 20 Tang, Xueli 19 Piketty, Thomas 18 Bertocchi, Graziella 17 McGee, Rory 17 Wolff, Edward N. 17 Bernheim, Bert Douglas 16 Bozzano, Monica 16 Laitner, John 16 Arrondel, Luc 15 Michel, Philippe 15 Ventura, Luigi 15 Yang, Fang 15 Erixson, Oscar 14 Hayat, Aziz 14 Brunner, Johann K. 13 Francesconi, Marco 13 Gokhale, Jagadeesh 13 Pollak, Robert A. 13 Stark, Oded 13 Tabasso, Domenico 13 Bartels, Charlotte 12 Masson, André 12 McGarry, Kathleen 12 Pech, Susanne 12 Cooper, Elizabeth 11 Halvorsen, Elin 11
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Institution
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National Bureau of Economic Research 89 C.E.P.R. Discussion Papers 7 Centre for Analysis of Social Exclusion, LSE 6 London School of Economics (LSE) 4 Nationalekonomiska Institutionen, Uppsala Universitet 4 CESifo 3 Dipartimento di Economia "Marco Biagi", Università degli Studi di Modena e Reggio Emilia 3 European Central Bank 3 HAL 3 Industrial Relations Section, Department of Economics 3 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 3 World Institute for Development Economic Research (UNU/WIDER), United Nations University 3 eSocialSciences 3 Center for Intergenerational Studies, Institute of Economic Research 2 Central Bank of Luxembourg 2 Cowles Foundation for Research in Economics, Yale University 2 Department of Economics, University of Washington 2 Deutsches Institut für Altersvorsorge 2 Duke University, Department of Economics 2 EconWPA 2 FinanzBuch Verlag 2 Groupement de Recherche en Économie Quantitative d'Aix-Marseille (GREQAM), Aix-Marseille School of Economics (AMSE) 2 Institute for the Study of Labor (IZA) 2 International Food Policy Research Institute (IFPRI) 2 Library of Congress / Legislative Reference Service 2 Max Planck Institute for Demographic Research, Rostock, Germany 2 Rodney L. White Center for Financial Research 2 Shakai-Keizai-Kenkyūsho <Osaka> 2 World Bank 2 Bertelsmann Stiftung 1 Brookings Institution 1 Bureau of Labor Statistics, Department of Labor 1 Bureau of Public Administration, the University of Tennessee 1 Carleton University, Department of Economics 1 Centre for Economic Performance, LSE 1 Centre for Household, Income, Labour and Demographic Economics (CHILD), Collegio Carlo Alberto 1 Centre pour la Recherche Économique et ses Applications (CEPREMAP) 1 Committee on Ways and Means, House of Representatives 1 Conference on Bequests and Wealth Taxation <1998, Liège> 1 Conference on Modeling the Distribution and Intergenerational Transmission of Wealth <1977, Williamsburg, Va.> 1
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Published in...
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NBER working paper series 87 NBER Working Paper 76 Working paper / National Bureau of Economic Research, Inc. 75 Discussion paper series 45 CESifo working papers 38 Journal of public economics 34 Working paper 24 Economics letters 22 The American economic review 20 Discussion paper / Centre for Economic Policy Research 18 Discussion paper / Institute of Social and Economic Research 18 CESifo Working Paper Series 17 Journal of political economy 17 IZA Discussion Paper 16 Discussion papers / CEPR 14 Working paper series 14 CESifo Working Paper 13 Keeping it in the family : international perspectives on succession and retirement on family farms 13 Journal of development economics 12 Review of economic dynamics 12 Macroeconomic dynamics 11 The economic journal : the journal of the Royal Economic Society 10 CORE discussion papers : DP 9 Journal of economic inequality 9 Journal of population economics 9 The Scandinavian journal of economics 9 Economie & prévision : EP 8 IZA Discussion Papers 8 Insurance 8 CEPR Discussion Papers 7 CORE discussion paper : DP 7 Discussion paper 7 Economic inquiry : journal of the Western Economic Association International 7 Economic modelling 7 Economica 7 European economic review : EER 7 Is inheritance legitimate? : ethical and economic aspects of wealth transfers 7 Review of Economics of the Household 7 Working papers / Department of Economics, Uppsala University 7 CASE Papers 6
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Source
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ECONIS (ZBW) 2,176 RePEc 128 EconStor 51 USB Cologne (EcoSocSci) 18 Other ZBW resources 5 BASE 4
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Labor supply when parents are in need of care
Lizardi, Eduardo Ramirez; Fevang, Elisabeth; Kverndokk, … - 2026
Using Norwegian administrative register data, we show that having a lone parent in the terminal stage of life has a small negative effect on the offspring's labor supply, both at the extensive and the intensive margins. While the effects at the intensive margin are reversed after the parent's...
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The output cost of inheritance
Brülhart, Marius; Eyquem, Aurélien; Martínez, Isabel; … - 2025
We study how inheritance affects labor supply over the life cycle, and we quantify its aggregate impact. Tracking earnings histories around some 135,000 inheritances and 5,000 lottery wins, we exploit the quasi-random timing and size of these events to identify labor supply responses with high...
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The output cost of inheritance
Brülhart, Marius; Eyquem, Aurélien; Martínez, Isabel; … - 2025
Book / Working Paper
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The output cost of inheritance
Brülhart, Marius; Eyquem, Aurélien; Martínez, Isabel; … - 2025
Book / Working Paper
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Wealth, inheritance, and concentration : Italy and its regions from the unification to the Great War
Gabbuti, Giacomo; Morelli, Salvatore - 2025
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Parental death, inheritance, and labor supply in the United States
Tasar, Elif; Voorheis, John - 2025
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Family institutions and the global fertility transition
Gobbi, Paula E.; Hannusch, Anne; Rossi, Pauline - 2025
Much of the observed cross-country variation in fertility aligns with the predictions of classic theories of the fertility transition: countries with higher levels of human capital, higher GDP per capita, or lower mortality rates tend to exhibit lower fertility. However, when examining changes...
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Long-term trends in the distribution of wealth and inheritance
Davies, James B.; Lluberas, Rodrigo; Waldenström, Daniel - 2024
This paper examines long-term trends in aggregate wealth and inheritance and in their distributions, focusing on developed economies. A key stylized fact is that wealth is less equally distributed than income. Financial assets predominate among the wealthy, while owner-occupied housing is...
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Long-term trends in the distribution of wealth and inheritance
Davies, James B.; Lluberas, Rodrigo; Waldenström, Daniel - 2024
Book / Working Paper
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The keys to the house : how wealth transfers stratify homeownership opportunities
Dräger, Jascha; Müller, Nora; Pforr, Klaus - 2024
This study investigates how actual and anticipated intergenerational wealth transfers (i.e., inter-vivo gifts and inheritances) contribute to social stratification in the transition to homeownership. Utilizing discrete-time survival analysis on data from the German Socio-Economic Panel Study...
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Does the inheritance and gift tax reduce wealth inequality? : it depends
López Laborda, Julio - 2024
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Simulating long-run wealth distribution and transmission : the role of intergenerational transfers
Bavaro, Michele; Boscolo, Stefano; Tedeschi, Simone - 2025
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Simulating long-run wealth distribution and transmission : the role of intergenerational transfers
Bavaro, Michele; Boscolo, Stefano; Tedesch, Simone - 2024
Book / Working Paper
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A taxing inheritance : the state of Britain's inheritance tax system - is reform enough?
Meakin, Rory - 2026
Inheritance tax is levied on the estates of the deceased, including on lifetime gifts made up to seven years prior to death. Roman emperors levied taxes on inheritances, and the British history goes back to the Stamp Act 1694, later modernised by the Finance Act 1894 with the introduction of the...
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Inheritance taxation in Europe : long-term developments and some empirical findings
Schratzenstaller, Margit - 2026
Since inheritances and their concentration are growing, inheritance taxes have been attracting increasing interest recently. Inheritance taxes are relatively widespread in Europe, being levied in 17 EU member states and a further ten European countries. Behavioral responses, tax design, and...
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Breaking the dynastic cycle : inequality, taxation, and redistribution
Jammeh, Ismaila Y.; Giri, Federico; Russo, Alberto - 2026
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Optimal investment in annuities and life insurance for retired couples : the role of side bequest motives
Werd, Martijn de; Achou, Bertrand; Chau, Ki Wai - 2026
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Dissecting the gender gap in intergenerational transfers : the case of Germany
Singhal, Karan; Grabka, Markus M.; Sierminska, Eva - 2026
We study gender disparities in intergenerational wealth transfers in Germany over more than four decades, focusing on inheritances and inter vivos gifts. Using individual-level data from the Socio-Economic Panel (SOEP), we document persistent gaps: while women are in some cases more likely to...
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From open to closed societies : inequality, migration, and women's rights
Casari, Marco; Lisciandra, Maurizio; Saral, Ali Seyhun - 2026
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Of love and other motives : the within-family distribution of gifts and inheritances
Alessie, Rob; Angelini, Viola; Suari-Andreu, Eduard - 2026
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Meritocracy and birthrights
Sartor, Simona Stella - 2026
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Behavioral responses to estate taxation : evidence from Taiwan
Lien, Hsien-Ming; Wu, Linda; Yang, Tzu-Ting - 2026
We quantify behavioral responses to estate taxation by exploiting two large and opposing reforms in Taiwan. A fundamental challenge is that estates are observed only at death, complicating treatment assignment. To address this, we link administrative estate and wealth records to implement a...
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Social insurance against a short life : ante-mortem versus post-mortem policies
Ponthière, Grégory - 2023
Welfare States do not insure citizens against the risk of premature death, i.e., the risk of having a short life. Using a dynamic OLG model with risky lifetime, this paper compares two insurance devices reducing well-being volatility due to the risk of early death: (i) an ante-mortem age-based...
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Subjective inheritance expectations and economic outcomes
Basiglio, Stefania; Rossi, Mariacristina; Soest, Arthur van - 2023
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Wealth, inheritance, and concentration : an "old" new perspective on Italy and its regions from unification to the Great War
Gabbuti, Giacomo; Morelli, Salvatore - 2023 - This draft: November 27, 2023
Despite its relevance in 19th-century economics, wealth -its accumulation, composition, and distribution- has largely been neglected in Italian economic history. Filling this gap, we show that between the late 19th and mid-20th centuries, Italy presented a historically high value of total...
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Wealth, inheritance, and concentration : an "old" new perspective on Italy and its regions from unification to the great war
Gabbuti, Giacomo; Morelli, Salvatore - 2023
Book / Working Paper
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Top wealth and its historical origins : an analysis of Germany's largest privately held fortunes in 2019
Tisch, Daria; Ischinsky, Emma - 2023
Die zunehmende Vermögensungleichheit wird sowohl in aktuellen politischen Debatten als auch in den Sozialwissenschaften diskutiert. Trotz des breiten Interesses an der Vermögenskonzentration wissen wir bislang jedoch nur wenig über die größten Privatvermögen. Daher untersuchen wir die...
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Perintö- ja lahjaveron käyttäytymisvaikutukset
Ropponen, Olli - 2025
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Perintö- ja lahjaveron käyttäytymisvaikutukset
Ropponen, Olli - 2025
Book / Working Paper
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Matrilineal kinship norms and gender gaps in labor market outcomes
Reichert, Arndt R.; Simon, Anne; Sowa, Alina; Strupat, … - 2025
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Family foundations: Legal framework, structures and taxation
Kraft, Gerhard - 2025
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Family foundations : legal framework, structures and taxation
Kraft, Gerhard - 2025
Book / Working Paper
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Belgian wealth inequality, 1935-2022
Apostel, Arthur - 2025
In the absence of a wealth register, Belgian wealth inequality needs to be estimated. Here I apply the mortality multiplier approach to Belgian inheritance tax tabulations and administrative microdata, collectively covering 1935 to 2022. Belgian wealth inequality has strongly declined during the...
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Belgian wealth inequality, 1935-2022
Apostel, Arthur - 2025
Book / Working Paper
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Shaping women's fortunes: Inheritance and gender disparities
Crowther, Naomi; Roos, Louisa - 2025
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The Output Cost of Inheritance
Brülhart, Marius; Eyquem, Aurélien; Martínez, Isabel Z. - 2025
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Family Institutions and the Global Fertility Transition
Gobbi, Paula; Hannusch, Anne; Rossi, Pauline - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562708
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Intergenerational transfers, differential fertility, and wealth inequality
Cooke, Aaron; Ghimire, Umesh; Lee, Hyun; Zhao, Kai - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617295
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Inheritance shocks and expenditure patterns : a dynamic collective approach
Belloc, Ignacio; Molina, José Alberto; Velilla, Jorge - 2025
Understanding how household decisions react to economic shocks is important for effective policy design. Using detailed individual consumption data, we investigate how household consumption responds to unexpected inheritance realizations within an inter-temporal collective framework....
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Unexpected inheritances and household labor supply : does the identity of the recipient matter?
Belloc, Ignacio; Molina, José Alberto; Velilla, Jorge - 2025
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Unexpected inheritances and household labor supply : does the identity of the recipient matter?
Belloc, Ignacio; Molina, José Alberto; Velilla, Jorge - 2023
Book / Working Paper
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Gifts that bind
Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025
We study whether receiving a monetary gift from parents increases the intensity of parent-child social contact. We use unique longitudinal data that follows adult children and their older parents for more than a decade (between 2004 and 2015) across various European countries. We first document...
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Gifts that bind
Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025
Book / Working Paper
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Bequest division : the roles of parental motives and children's gender composition
Lekfuangfu, Warn N.; Olivera, Javier; Van Kerm, Philippe - 2025
Drawing on two data sources from across Europe, we show that both bequest motives of parents and children’s gender composition shape unequal divisions of bequests. First, the Survey on Health, Ageing and Retirement in Europe reveals that observed bequests are divided unequally when children...
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Bequest division : the roles of parental motives and children's gender composition
Lekfuangfu, Warn N.; Olivera, Javier; Van Kerm, Philippe - 2025
Book / Working Paper
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Bequest division : the roles of parental motives and children's gender composition
Lekfuangfu, Warn N.; Olivera, Javier; Van Kerm, Philippe - 2025
Book / Working Paper
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Graph-restricted games and their inheritance of properties
Dietzenbacher, Bas; Vermeulen, Dries - 2025
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How inheritance expectations impact household savings
Belloc, Ignacio; Molina, José Alberto - 2025
This paper examines how expecting to receive an inheritance impacts household savings decisions. Life-cycle consumption models indicate that the expectation of inheriting should reduce current savings plans for forward-thinking consumers. We investigate how inheritance expectations shape savings...
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How inheritance expectations impact household savings
Belloc, Ignacio; Molina, José Alberto - 2025
Book / Working Paper
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Inherited inequality, meritocracy, and the purpose of economic growth
Ferreira, Francisco H. G.; Brunori, Paolo - 2025
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Inherited inequality, meritocracy, and the purpose of economic growth
Ferreira, Francisco H. G.; Brunori, Paolo - 2024
Book / Working Paper
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Why do couples and singles save during retirement? : household heterogeneity and its aggregate implications
De Nardi, Mariacristina; French, Eric; Jones, John Bailey; … - 2025
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Why do couples and singles save during retirement? : household heterogeneity and its aggregate implications
De Nardi, Mariacristina; French, Eric; Jones, John Bailey; … - 2025
Book / Working Paper
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Why do couples and singles save during retirement? : household heterogeneity and its aggregate implications
De Nardi, Mariacristina; French, Eric; Jones, John Bailey; … - 2023
Book / Working Paper
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Is resilience inherited?
Clark, Andrew E.; Riera Mallol, Gemma - 2025 - This version: April 2025
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Why do Europeans save? : micro-evidence from the household finance and consumption survey
Horioka, Charles; Ventura, Luigi - 2025 - Revised May 16, 2025
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Why do Europeans save? : micro-evidence from the household finance and consumption survey
Horioka, Charles; Ventura, Luigi - 2024
Book / Working Paper
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Why do Europeans save? : micro-evidence from the household finance and consumption survey
Horioka, Charles; Ventura, Luigi - 2024
Book / Working Paper
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Bequests
Horioka, Charles - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015420480
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Bequests
Horioka, Charles - 2025
Book / Working Paper
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Bequests
Horioka, Charles - 2025
Book / Working Paper
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Bequests
Horioka, Charles - 2025
Book / Working Paper
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Housing wealth, bequests, risk aversion, and the elderly
Greenhalgh-Stanley, Nadia; Reynolds, C. Lockwood - 2025
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The impacts of restrictions to individual rights on indigenous lands
Jordán, Felipe; Jaimovich, Dany; Heilmayr, Robert - 2025
Many countries in the Americas impose restrictions on Indigenous land transactions to preserve Indigenous ownership, but these policies may inhibit economic growth. This paper evaluates the impact of Chiles 1993 Indigenous Law, which restricts the transfer, lease, and mortgaging of land in...
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Deservingness of the rich, wealth taxation, and the paradox of inheritance
Baute, Sharon; Bellani, Luna; Hecht, Katharina - 2025 - This version: July 2025
Wealth is increasingly unequally distributed in many countries. This study examines public perceptions of wealth deservingness and preferences for taxing the wealth of the rich, focusing on how opinions vary based on the amount, use, and origin of wealth. Drawing on an original vignette...
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Deservingness of the rich, wealth taxation, and the paradox of inheritance
Baute, Sharon; Bellani, Luna; Hecht, Katharina - 2025
Book / Working Paper
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The negative effects of small gift references in charitable bequest marketing
James, Russell N.; Routley, Claire - 2025
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Fertility in Sub-Saharan Africa : the role of inheritance
Fontenay, Sébastien; Gobbi, Paula E.; Goni, Marc - 2025 - Updated on May 2025
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Fertility in Sub-Saharan Africa : the role of inheritance
Fontenay, Sébastien; Gobbi, Paula E.; Goñi, Marc - 2025
Book / Working Paper
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Fertility in Sub-Saharan Africa : the role of inheritance
Fontenay, Sébastien; Gobbi, Paula E.; Goni, Marc - 2024
Book / Working Paper
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Optimal tax policies for social mobility when wealth transfers and education investments matter
Pestieau, Pierre; Racionero, Maria del Mar - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410909
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Who (and why) is still afraid of reverse mortgages? : results from survey in Italy
Bertelli, Beatrice; Di Lorenzo, Emilia; Roviello, Alba; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015434111
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Why do households save and work?
Borella, Margherita; De Nardi, Mariacristina; Yang, Fang; … - 2025
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Why do households save and work?
Borella, Margherita; De Nardi, Mariacristina; Yang, Fang; … - 2025
Book / Working Paper
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Consumption responses to inheritances : the role of durable goods
Belloc, Ignacio; Molina, José Alberto; Velilla, Jorge - 2025
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