Delaying Inter Vivos Transmissions Under Asymmetric Information
This paper develops a model of bequeathing based on a moral hazard type of argument. This model explains why altruistic parents prefer late bequests to early inter-vivos gifts; it also analyzes whether or not they ought to leave rather equal bequests to their children even when the children end up with quite different incomes.
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Volume (Year): 65 (1998)
Issue (Month): 2 (October)
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