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:||06 Nov 2012|
|Date of revision:|
|Contact details of provider:|| Postal: Department of Quantitative Social Science. UCL IOE, 20 Bedford Way London WC1H 0AL|
Phone: (44) (0)20 7612 6654. Eliminate (44) and add (0) if calling from inside the UK. Add (44) and eliminate (0) if calling from abroad.
Fax: (44) (0)20 7612 6686
Web page: http://www.ioe.ac.uk/research/departments/qss/35445.html
More information through EDIRC
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.:
- C. Lowell Harriss, 1949. "Federal Estate Taxes and Philanthropic Bequests," Journal of Political Economy, University of Chicago Press, vol. 57, pages 337.
- 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.
- 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.
- Boskin, Michael J., 1976. "Estate taxation and charitable bequests," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 27-56.
- Joulfaian, David, 1991. "Charitable Bequests and Estate Taxes," National Tax Journal, National Tax Association, vol. 44(2), pages 169-80, June.
- Joulfaian, David, 2000.
"Estate Taxes and Charitable Bequests by the Wealthy,"
National Tax Journal,
National Tax Association, vol. 53(n. 3), pages 743-64, September.
- David Joulfaian, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers 7663, National Bureau of Economic Research, Inc.
- Olivier Jean Blanchard & Stanley Fischer, 1989. "Lectures on Macroeconomics," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262022834, March.
When requesting a correction, please mention this item's handle: RePEc:qss:dqsswp:1208. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bilal Nasim)
If references are entirely missing, you can add them using this form.