Search Results - subject_exact:"Erbe"

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

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

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

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

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

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

Meritocracy and birthrights

Sartor, Simona Stella - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668423

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

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

Unexpected inheritances and household labor supply : does the identity of the recipient matter?

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

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015168675

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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

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/10015206775

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Gifts that bind

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

Book / Working Paper

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/10015548877

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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

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

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

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

Is resilience inherited?

Clark, Andrew E.; Riera Mallol, Gemma - 2025 - This version: April 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015393754

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

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/10015421877

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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

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

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015448000

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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

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

Fertility in Sub-Saharan Africa : the role of inheritance

Fontenay, Sébastien; Gobbi, Paula E.; Goni, Marc - 2025 - Updated on May 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407451

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Fertility in Sub-Saharan Africa : the role of inheritance

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

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

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

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

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

What do bequests in married couples with a surviving spouse tell us about bequest motives?

Fahle, Sean - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562578

The influence of inheritances on wealth inequality in rich countries

Morelli, Salvatore; Nolan, Brian; Palomino, Juan C.; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562626

Wealth, gifts, and estate planning at the end of life

Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015563026

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Wealth, gifts and estate planning at the end of life

Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2022

Book / Working Paper

Wealth, gifts, and estate planning at the end of life

Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L. - 2022

Book / Working Paper

Estate taxation, inherited wealth and rising wealth inequality

Koo, Donghoon - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597240

The role of information in eliciting support for inheritance taxation

Olivera, Javier; Schokkaert, Erik; Van Kerm, Philippe - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553900

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The role of information in eliciting support for inheritance taxation

Olivera, Javier; Schokkaert, Erik; Van Kerm, Philippe - 2025

Book / Working Paper

Who responds to estate recovery? : survey evidence from Switzerland on long-term care insurance and informal care decisions

Aburto Barrera, Laura Iveth; Courbage, Christophe; … - 2025

Estate recovery is a policy whereby the state recovers public long-term care (LTC) benefits from the estates of deceased beneficiaries. Using data from a Swiss survey, this study examines which individuals are most responsive to estate recovery in their decisions to purchase LTC insurance and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015556072

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

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

How long do wealth shocks persist? : less than three generations in England, 1700-2025

Clark, Gregory; Cummins, Neil - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015580234

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How long do wealth shocks persist? : less than three generations in England, 1700-2025

Clark, Gregory; Cummins, Neil - 2025

Book / Working Paper

The long and the short of it : inheritance and wealth in Ireland

Arrigoni, Simone; Boyd, Laura; McIndoe-Calder, Tara - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652145

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The long and the short of it : inheritance and wealth in Ireland

Arrigoni, Simone; Boyd, Laura; McIndoe-Calder, Tara - 2023

Article

The long and the short of it : inheritance and wealth in Ireland

Arrigoni, Simone; Boyd, Laura; McIndoe-Calder, Tara - 2023

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

The effect of inter vivos gift taxation on wealth inequality and economic growth

Nakano, Ryota - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015399290

Inherited inequality in Latin America

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

This paper argues that relative measures of intergenerational mobility and inequality of opportunity are closely related ways of quantifying the inheritability of inequality. We review both literatures for Latin America, looking both at income and educational persistence. We document very high...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015532608

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Inherited inequality in Latin America

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

Book / Working Paper

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