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Estates, bequests, and inheritances in Sweden - A look into the Belinda databases

Author

Listed:
  • Elinder, Mikael

    () (Uppsala Center for Fiscal Studies)

  • Erixson, Oscar

    () (Uppsala Center for Fiscal Studies)

  • Escobar, Sebastian

    () (Department of Economics)

  • Ohlsson, Henry

    () (Uppsala Center for Fiscal Studies)

Abstract

The objective of this paper is to describe two new administrative Swedish databases, referred to as the Belinda databases. Together, these databases contain the most detailed individual-level data on estates, bequests, and inheritances currently available. We present descriptive statistics for the key variables in the databases to give a picture of the size of estates, the content of the bequests, and who the recipients of the inheritances are. The statistics may serve as a point of reference for other scholars, but also as an illustration of the various research possibilities that the databases provide and how the data can be matched with other administrative registers. We also, briefly, describe the institutional context regarding intergenerational transfers in Sweden, including the inheritance law and the inheritance tax.

Suggested Citation

  • Elinder, Mikael & Erixson, Oscar & Escobar, Sebastian & Ohlsson, Henry, 2014. "Estates, bequests, and inheritances in Sweden - A look into the Belinda databases," Working Paper Series, Center for Fiscal Studies 2014:14, Uppsala University, Department of Economics.
  • Handle: RePEc:hhs:uufswp:2014_014
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    File URL: http://ucfs.nek.uu.se/digitalAssets/299/299928_1201414.pdf
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    References listed on IDEAS

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    1. Douglas Holtz-Eakin & David Joulfaian & Harvey S. Rosen, 1993. "The Carnegie Conjecture: Some Empirical Evidence," The Quarterly Journal of Economics, Oxford University Press, vol. 108(2), pages 413-435.
    2. Ohlsson, Henry, 2007. "The equal division puzzle – empirical evidence on intergenerational transfers in Sweden," Working Paper Series 2007:10, Uppsala University, Department of Economics.
    3. Wojciech Kopczuk, 2007. "Bequest and Tax Planning: Evidence from Estate Tax Returns," The Quarterly Journal of Economics, Oxford University Press, vol. 122(4), pages 1801-1854.
    4. Paul L. Menchik, 1980. "Primogeniture, Equal Sharing, and the U.S. Distribution of Wealth," The Quarterly Journal of Economics, Oxford University Press, vol. 94(2), pages 299-316.
    5. Erixson, Oscar & Ohlsson, Henry, 2014. "Estate division: Equal sharing as choice, social norm, and legal requirement," Working Paper Series, Center for Fiscal Studies 2014:2, Uppsala University, Department of Economics.
    6. Audrey Light & Kathleen McGarry, 2004. "Why Parents Play Favorites: Explanations for Unequal Bequests," American Economic Review, American Economic Association, vol. 94(5), pages 1669-1681, December.
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    12. Tomes, Nigel, 1981. "The Family, Inheritance, and the Intergenerational Transmission of Inequality," Journal of Political Economy, University of Chicago Press, vol. 89(5), pages 928-958, October.
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    Citations

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    Cited by:

    1. Elinder, Mikael & Erixson, Oscar & Waldenström, Daniel, 2018. "Inheritance and wealth inequality: Evidence from population registers," Journal of Public Economics, Elsevier, vol. 165(C), pages 17-30.
    2. repec:spr:jopoec:v:30:y:2017:i:4:d:10.1007_s00148-017-0651-2 is not listed on IDEAS
    3. Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019. "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series 2019:6, IFAU - Institute for Evaluation of Labour Market and Education Policy.
    4. Oscar Erixson, 2017. "Health responses to a wealth shock: evidence from a Swedish tax reform," Journal of Population Economics, Springer;European Society for Population Economics, vol. 30(4), pages 1281-1336, October.

    More about this item

    Keywords

    intergenerational transfers; estates; bequests; inheritances; administrative data; inheritance law; Sweden;

    JEL classification:

    • C81 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Methodology for Collecting, Estimating, and Organizing Microeconomic Data; Data Access
    • D10 - Microeconomics - - Household Behavior - - - General
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • J14 - Labor and Demographic Economics - - Demographic Economics - - - Economics of the Elderly; Economics of the Handicapped; Non-Labor Market Discrimination
    • K10 - Law and Economics - - Basic Areas of Law - - - General (Constitutional Law)
    • K36 - Law and Economics - - Other Substantive Areas of Law - - - Family and Personal Law

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