Charitable Bequests and Wealth at Death
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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References listed on IDEAS
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- David Joulfaian, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers 7663, National Bureau of Economic Research, Inc.
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- Wojciech Kopczuk, 2006. "Bequest and Tax Planning: Evidence From Estate Tax Returns," NBER Working Papers 12701, National Bureau of Economic Research, Inc.
- repec:ntj:journl:v:53:y:2000:i:n._3:p:743-64 is not listed on IDEAS
- Atkinson, Tony & Backus, Peter G. & Micklewright, John, 2012.
"Charitable Bequests and Wealth at Death,"
IZA Discussion Papers
7014, Institute for the Study of Labor (IZA).
- Joulfaian, David, 1991. "Charitable Bequests and Estate Taxes," National Tax Journal, National Tax Association, vol. 44(2), pages 169-180, June.
- repec:ntj:journl:v:44:y:1991:i:no._2:p:169-80 is not listed on IDEAS
- Joulfaian, David, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," National Tax Journal, National Tax Association, vol. 53(3), pages 743-764, September.
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