Search Results - subject_exact:"Inheritance"

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625034

Wealth, inheritance, and concentration : Italy and its regions from the unification to the Great War

Gabbuti, Giacomo; Morelli, Salvatore - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015474071

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652873

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The output cost of inheritance

Brülhart, Marius; Eyquem, Aurélien; Martínez, Isabel; … - 2025

Book / Working Paper

The output cost of inheritance

Brülhart, Marius; Eyquem, Aurélien; Martínez, Isabel; … - 2025

Book / Working Paper

Parental death, inheritance, and labor supply in the United States

Tasar, Elif; Voorheis, John - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015557436

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015532624

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015076060

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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

Does the inheritance and gift tax reduce wealth inequality? : it depends

López Laborda, Julio - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015048099

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015069955

Simulating long-run wealth distribution and transmission : the role of intergenerational transfers

Bavaro, Michele; Boscolo, Stefano; Tedeschi, Simone - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015587639

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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

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614881

From open to closed societies : inequality, migration, and women's rights

Casari, Marco; Lisciandra, Maurizio; Saral, Ali Seyhun - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015559532

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591079

Breaking the dynastic cycle : inequality, taxation, and redistribution

Jammeh, Ismaila Y.; Giri, Federico; Russo, Alberto - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643405

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015656425

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653508

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655674

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014432194

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014305189

Subjective inheritance expectations and economic outcomes

Basiglio, Stefania; Rossi, Mariacristina; Soest, Arthur van - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014437402

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014439450

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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

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015211765

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Gifts that bind

Angelini, Viola; Costa-Font, Joan; Ozcan, Berkay - 2025

Book / Working Paper

Inherited inequality, meritocracy, and the purpose of economic growth

Ferreira, Francisco H. G.; Brunori, Paolo - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015327673

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Inherited inequality, meritocracy, and the purpose of economic growth

Ferreira, Francisco H. G.; Brunori, Paolo - 2024

Book / Working Paper

Why do couples and singles save during retirement? : household heterogeneity and its aggregate implications

De Nardi, Mariacristina; French, Eric; Jones, John Bailey; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015329793

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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

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

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015197073

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How inheritance expectations impact household savings

Belloc, Ignacio; Molina, José Alberto - 2025

Book / Working Paper

Children are a poor women's wealth : how inheritance rights affect fertility

Sage, Mathilde - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481235

Women's inheritance rights and wages in India : measuring impact through unobservable human capital improvements

Yamamoto, Asuka - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015481518

A comment on "Long-Term Effects of Equal Sharing: Evidence from Inheritance Rules for Land"

Abajian, Alexander C.; Xu, Cong; Yu, Shuo - 2025

Bartels, Jäger and Obergruber (2024) examine how division rules for the inheritance of agricultural land affected distributional outcomes in 19th century and contemporary Germany. The authors use a regression discontinuity design to show that equal-division counties-those in which inheritance...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015482501

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....

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015486091

Class origin, intergenerational transfers, and the gender wealth gap

Trinh, Nhat An - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459485

The gender (tax) gap in parental transfers : evidence from administrative inheritance and gift tax data

Tisch, Daria; Schechtl, Manuel - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015459489

Golden handcuffs or silver spurs? : the implications of inheritance taxes for entrepreneurship

Zhang, Yang; Qiu, Ziang; Park, Donghyun; Tian, Shu - 2025

The intricate relationship between wealth redistribution policies and entrepreneurial vitality has long captivated the attention of economists and policymakers. Drawing on data from the Global Entrepreneurship Monitor (GEM) and manually collected information on inheritance taxation policy...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015460690

Bequests

Horioka, Charles - 2025

In this paper, we discuss bequests and other intergenerational transfers and what impact they have on the consumption, saving, and labor supply behavior of households. We show that bequests and other intergenerational transfers are prevalent in most countries, that they are sometimes motivated...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463558

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Bequests

Horioka, Charles - 2025

Book / Working Paper

Bequests

Horioka, Charles - 2025

Book / Working Paper

Bequests

Horioka, Charles - 2025

Book / Working Paper

Housing wealth, bequests, risk aversion, and the elderly

Greenhalgh-Stanley, Nadia; Reynolds, C. Lockwood - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015464500

Deservingness of the rich, wealth taxation, and the paradox of inheritance

Baute, Sharon; Bellani, Luna; Hecht, Katharina - 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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438031

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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

Edition: This version: July 2025

Book / Working Paper

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015472181

The negative effects of small gift references in charitable bequest marketing

James, Russell N.; Routley, Claire - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015453303

Why do households save and work?

Borella, Margherita; De Nardi, Mariacristina; Yang, Fang; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015418977

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Why do households save and work?

Borella, Margherita; De Nardi, Mariacristina; Yang, Fang; … - 2025

Book / Working Paper

Consumption responses to inheritances : the role of durable goods

Belloc, Ignacio; Molina, José Alberto; Velilla, Jorge - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015438314

Perintö- ja lahjaveron käyttäytymisvaikutukset

Ropponen, Olli - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399784

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Perintö- ja lahjaveron käyttäytymisvaikutukset

Ropponen, Olli - 2025

Book / Working Paper

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

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

Family foundations : legal framework, structures and taxation

Kraft, Gerhard - 2025

In this study, Prof. Dr. Gerhard Kraft examines family foundations from a civil law, tax law and economic perspective. The author dispels widespread misconceptions about this legal institution, demonstrating that it is not merely a tax planning device, but rather a complex instrument that can be...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015411180

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Family foundations: Legal framework, structures and taxation

Kraft, Gerhard - 2025

Book / Working Paper

Why do Europeans save? : micro-evidence from the household finance and consumption survey

Horioka, Charles; Ventura, Luigi - 2025 - Revised May 16, 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015417246

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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

Why do Europeans save? : micro-evidence from the household finance and consumption survey

Horioka, Charles; Ventura, Luigi - 2024

Book / Working Paper

Matrilineal kinship norms and gender gaps in labor market outcomes

Reichert, Arndt R.; Simon, Anne; Sowa, Alina; Strupat, … - 2025

In this study, we investigate the role of matrilineal kinship norms for gender gaps in labor market outcomes. We analyze the implementation of a reform that significantly altered the customary inheritance system by restricting practices within matrilineal ethnic groups, while those of...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015403331

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015403672

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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

Bequest division : the roles of parental motives and children's gender composition

Lekfuangfu, Warn N.; Olivera, Javier; Van Kerm, Philippe - 2025

Book / Working Paper

Fertility in Sub-Saharan Africa : the role of inheritance

Fontenay, Sébastien; Gobbi, Paula E.; Goñi, Marc - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015418097

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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

Edition: Updated on May 2025

Book / Working Paper

Fertility in Sub-Saharan Africa : the role of inheritance

Fontenay, Sébastien; Gobbi, Paula E.; Goni, Marc - 2024

Book / Working Paper

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015408361

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