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.
|Date of creation:||Nov 2012|
|Contact details of provider:|| Postal: IZA, P.O. Box 7240, D-53072 Bonn, Germany|
Phone: +49 228 3894 223
Fax: +49 228 3894 180
Web page: http://www.iza.org
|Order Information:|| Postal: IZA, Margard Ody, P.O. Box 7240, D-53072 Bonn, Germany|
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.:
- Joulfaian, David, 2000.
"Estate Taxes and Charitable Bequests by the Wealthy,"
National Tax Journal,
National Tax Association, vol. 53(3), pages 743-764, September.
- David Joulfaian, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers 7663, National Bureau of Economic Research, Inc.
- Boskin, Michael J., 1976. "Estate taxation and charitable bequests," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 27-56.
- 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.
- Wojciech Kopczuk, 2006. "Bequest and Tax Planning: Evidence From Estate Tax Returns," NBER Working Papers 12701, National Bureau of Economic Research, Inc.
- Anthony Atkinson & Peter Backus & John Micklewright, 2012. "Charitable bequests and wealth at death," DoQSS Working Papers 12-08, Department of Quantitative Social Science - UCL Institute of Education, University College London.
- Harry Watson, 1984. "A Note on the Effects of Taxation on Charitable Giving Over the Life Cycle and Beyond," The Quarterly Journal of Economics, Oxford University Press, vol. 99(3), pages 639-647.
- Joulfaian, David, 1991. "Charitable Bequests and Estate Taxes," National Tax Journal, National Tax Association, vol. 44(2), pages 169-180, June.
- Olivier Jean Blanchard & Stanley Fischer, 1989. "Lectures on Macroeconomics," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262022834, January.
- C. Lowell Harriss, 1949. "Federal Estate Taxes and Philanthropic Bequests," Journal of Political Economy, University of Chicago Press, vol. 57, pages 337-337.
- Joulfaian, David, 1991. "Charitable Bequests and Estate Taxes," National Tax Journal, National Tax Association, vol. 44(2), pages 169-80, June. Full references (including those not matched with items on IDEAS)