The role of gift and estate transfers in the United States and in Europe
AbstractMost European countries have legal institutions regarding gifts and bequests that are more constraining than the United States. The purpose of this paper is to see whether those institutional differences generate differences in behavior. The paper focuses on the comparison between the United States and France, and on a number of specific issues: the relative importance of bequest in wealth accumulation, the compensatory role of gifts and bequests, the actual way the estate is divided among heirs, and the relative importance of alternative types of inheritance.
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Bibliographic InfoPaper provided by Université catholique de Louvain, Center for Operations Research and Econometrics (CORE) in its series CORE Discussion Papers RP with number -1606.
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Note: In : A. Munnell and A. Sundén (eds.), Death and Dollars. The Role of Gifts and Bequests in America. Washington, Brookings Institution Press, 64-90, 2003
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Other versions of this item:
- Pierre Pestieau, 2002. "The Role of Gift and Estate Transfers in the United States and in Europe," CREPP Working Papers 0202, Centre de Recherche en Economie Publique et de la Population (CREPP) (Research Center on Public and Population Economics) HEC-Management School, University of Liège.
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Blomquist, N. S., 1979. "The inheritance function," Journal of Public Economics, Elsevier, vol. 12(1), pages 41-60, August.
- Helmuth Cremer & Pierre Pestieau, 2003.
"Wealth Transfer Taxation: A Survey,"
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- Helmuth Cremer & Pierre Pestieau, 2003. "Wealth Transfer Taxation: A Survey," CESifo Working Paper Series 1061, CESifo Group Munich.
- Helmuth Cremer & Pierre Pestieau, 2003. "Wealth transfer taxation: a survey," DELTA Working Papers 2003-20, DELTA (Ecole normale supérieure).
- Helmuth Cremer & ) & Pierre Pestieau, 2004. "Wealth Trasfer Taxation: A Survey," Public Economics 0401004, EconWPA.
- Helmuth Cremer & ) & Pierre Pestieau, 2003. "Wealth Transfer Taxation: A Survey," Public Economics 0311003, EconWPA.
- Mauro Baranzini, 2005. "Modigliani's life-cycle theory of savings fifty years later," BNL Quarterly Review, Banca Nazionale del Lavoro, vol. 58(233-234), pages 109-172.
- Wolff, Edward N. & Gittleman, Maury, 2011.
"Inheritances and the distribution of wealth or whatever happened to the great inheritance boom?,"
Working Paper Series
1300, European Central Bank.
- Edward N. Wolff & Maury Gittleman, 2011. "Inheritances and the Distribution of Wealth Or Whatever Happened to the Great Inheritance Boom?," Working Papers 445, U.S. Bureau of Labor Statistics.
- Edward N. Wolff & Maury Gittleman, 2011. "Inheritances and the Distribution of Wealth Or Whatever Happened to the Great Inheritance Boom?," BCL working papers 55, Central Bank of Luxembourg.
- Elin Halvorsen & Thor Olav Thoresen, 2008. "Parents' Desire to Make Equal Inter Vivos Transfers," CESifo Working Paper Series 2468, CESifo Group Munich.
- Mauro Baranzini, 2005. "Modigliani's life-cycle theory of savings fifty years later," Banca Nazionale del Lavoro Quarterly Review, Banca Nazionale del Lavoro, vol. 58(233-234), pages 109-172.
- CREMER, Helmuth & PESTIEAU, Pierre, 2004. "The tax treatment of intergenerational wealth transfers," CORE Discussion Papers 2004062, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
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