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Gifts, Lies and Bequests

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Author Info
Alessandro Balestrino ()

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Abstract

Recent empirical work on intergenerational transfers has shown that: i) parents prefer to transfer resources to their children using bequests rather than inter vivos transfers (gifts), and ii) bequests tend to be divided equally, while gifts tend to be directed towards the less well-off children. In this note, we present a theoretical model of the altruistic family with heterogeneous children which does not contradict either i) or ii). In our setting, i) follows because bequests are more e¢cient than gifts: these are negatively related to the children’s reported income (true income cannot be observed) and therefore distort the effort supply decisions as well as inducing underreporting. As for ii), we propose two arguments. First, market imperfections make bequests, which come late in life, a rather ineffective redistributive tool, so that it may be pointless to differentiate them. Second, imposing the constraint that bequest have to be equal is not necessarily costly in welfare terms and permits to avoid the the psychic costs or the loss of reputation associated with unequal giving.

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Paper provided by CHILD - Centre for Household, Income, Labour and Demographic economics - ITALY in its series CHILD Working Papers with number wp01_00.

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Length: 22 pages
Date of creation: Oct 2000
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Handle: RePEc:wpc:wplist:wp01_00

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Related research
Keywords: altruism; inter vivos transfers; bequests;

Find related papers by JEL classification:
D10 - Microeconomics - - Household Behavior - - - General
J10 - Labor and Demographic Economics - - Demographic Economics - - - General

References listed on IDEAS
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  1. Bernheim, B Douglas & Shleifer, Andrei & Summers, Lawrence H, 1985. "The Strategic Bequest Motive," Journal of Political Economy, University of Chicago Press, vol. 93(6), pages 1045-76, December. [Downloadable!] (restricted)
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  2. Cigno, Alessandro & C. Giannelli, Gianna & Rosati, Furio C., 1998. "Voluntary transfers among Italian households: altruistic and non-altruistic explanations," Structural Change and Economic Dynamics, Elsevier, vol. 9(4), pages 435-451, December. [Downloadable!] (restricted)
  3. Stefan Hochguertal & Henry Ohlsson, 2000. "Inter Vivos Gifts: Compensatory or Equal Sharing?," Econometric Society World Congress 2000 Contributed Papers 0699, Econometric Society. [Downloadable!]
  4. Hendrik JØrges, 2000. "Of rotten kids and Rawlsian parents: The optimal timing of intergenerational transfers," Journal of Population Economics, Springer, vol. 13(1), pages 147-157. [Downloadable!] (restricted)
  5. Helmuth Cremer & Pierre Pestieau, 1996. "Bequests as a heir "discipline device"," Journal of Population Economics, Springer, vol. 9(4), pages 405-414.
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  6. Cremer, Helmuth & Kessler, Denis & Pestieau, Pierre, 1992. "Intergenerational transfers within the family," European Economic Review, Elsevier, vol. 36(1), pages 1-16, January. [Downloadable!] (restricted)
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  7. McGarry, Kathleen, 1999. "Inter vivos transfers and intended bequests," Journal of Public Economics, Elsevier, vol. 73(3), pages 321-351, September. [Downloadable!] (restricted)
  8. Lundholm, Michael & Ohlsson, Henry, 1999. "Post Mortem Reputation, Compensatory Gifts and Equal Bequests," Research Papers in Economics 1999:1, Stockholm University, Department of Economics. [Downloadable!]
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  9. Cigno, Alessandro & Rosati, Furio C., 1996. "Jointly determined saving and fertility behaviour: Theory, and estimates for Germany, Italy, UK and USA," European Economic Review, Elsevier, vol. 40(8), pages 1561-1589, November. [Downloadable!] (restricted)
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Cited by:
(explanations, 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.)

  1. Stefan Hochguertel & Henry Ohlsson, 2001. "Compensatory Inter Vivos Gifts," Macroeconomics 0012006, EconWPA. [Downloadable!]
    Other versions:
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