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Charitable Bequests and Wealth at Death

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Author Info

  • Atkinson, Anthony B.

    ()
    (Nuffield College, Oxford)

  • Backus, Peter G.

    ()
    (University of Barcelona)

  • Micklewright, John

    ()
    (Institute of Education, University of London)

Abstract

Charitable bequests are a major source of income for charities but surprisingly little is known about them. The aim of this paper is to propose a multi-stage framework for analysing the bequest decision and to examine the evidence for Great Britain provided by new data on estates. The novelty of the framework is that it distinguishes between the different steps that lead to a charitable bequest. Our new data for Britain have the advantage of covering the whole population, in contrast to much of the US literature based on the small fraction of the population covered by estate tax returns. We focus on the relationship with wealth at death, on the form of the bequest, and on the different causes to which people bequeath.

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Bibliographic Info

Paper provided by Institute for the Study of Labor (IZA) in its series IZA Discussion Papers with number 7014.

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Length: 39 pages
Date of creation: Nov 2012
Date of revision:
Handle: RePEc:iza:izadps:dp7014

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Related research

Keywords: charitable donations; bequests; wealth; death; estate tax; NGOs;

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  1. Joulfaian, David, 1991. "Charitable Bequests and Estate Taxes," National Tax Journal, National Tax Association, vol. 44(2), pages 169-80, June.
  2. Olivier Jean Blanchard & Stanley Fischer, 1989. "Lectures on Macroeconomics," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262022834, December.
  3. C. Lowell Harriss, 1949. "Federal Estate Taxes and Philanthropic Bequests," Journal of Political Economy, University of Chicago Press, vol. 57, pages 337.
  4. Boskin, Michael J., 1976. "Estate taxation and charitable bequests," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 27-56.
  5. David Joulfaian, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers 7663, National Bureau of Economic Research, Inc.
  6. Joulfaian, David, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," National Tax Journal, National Tax Association, vol. 53(n. 3), pages 743-64, September.
  7. Wojciech Kopczuk, 2007. "Bequest and Tax Planning: Evidence from Estate Tax Returns," The Quarterly Journal of Economics, MIT Press, vol. 122(4), pages 1801-1854, November.
  8. Watson, Harry, 1984. "A Note on the Effects of Taxation on Charitable Giving over the Life Cycle and Beyond," The Quarterly Journal of Economics, MIT Press, vol. 99(3), pages 639-47, August.
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  1. Charitable Bequests and Wealth at Death
    by maximorossi in NEP-LTV blog on 2012-12-16 17:58:21

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