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|
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- 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.
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The Quarterly Journal of Economics,
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- 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.
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