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Bequest taxes, inter vivos gifts, and the bequest motive

Citations

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Cited by:

  1. Wojciech Kopczuk & Joseph P. Lupton, 2007. "To Leave or Not to Leave: The Distribution of Bequest Motives," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 74(1), pages 207-235.
  2. Mengyuan Zhou, 2022. "Does the Source of Inheritance Matter in Bequest Attitudes? Evidence from Japan," Journal of Family and Economic Issues, Springer, vol. 43(4), pages 867-887, December.
  3. Mengyuan Zhou, 2019. "The Effect of the Source of Inheritance on Bequest Attitudes: Evidence from Japan," Keio-IES Discussion Paper Series 2019-018, Institute for Economics Studies, Keio University.
  4. Oded Stark & Anna Nicinska, 2015. "How Inheriting Affects Bequest Plans," Economica, London School of Economics and Political Science, vol. 82, pages 1126-1152, December.
  5. James R. Hines Jr., 2013. "The Redistributive Potential of Transfer Taxation," Public Finance Review, , vol. 41(6), pages 885-903, November.
  6. Pasini, Giacomo & Alessie, Rob & Kalwij, Adriaan, 2024. "When you need it or when I die? Timing of monetary transfers from parents to children," Research in Economics, Elsevier, vol. 78(3).
  7. Jon Bakija & Joel Slemrod, 2004. "Do the Rich Flee from High State Taxes? Evidence from Federal Estate Tax Returns," Department of Economics Working Papers 2004-12, Department of Economics, Williams College.
  8. Schratzenstaller, Margit, 2025. "Behavioral responses to inheritance taxation – A review of the empirical literature," Economic Analysis and Policy, Elsevier, vol. 85(C), pages 238-260.
  9. Nordblom, Katarina & Ohlsson, Henry, 2006. "Tax avoidance and intra-family transfers," Journal of Public Economics, Elsevier, vol. 90(8-9), pages 1669-1680, September.
  10. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
  11. Marta Melguizo Garde, 2007. "La motivaci n de las transmisiones lucrativas entre generaciones de una familia: modelos te ricos y evidencia emp rica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 181(2), pages 81-118, June.
  12. Siha Lee & Kegon Teng Kok Tan, 2023. "Bequest Motives and the Social Security Notch," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 51, pages 888-914, December.
  13. Joulfaian, David, 2005. "Choosing between gifts and bequests: How taxes affect the timing of wealth transfers," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2069-2091, December.
  14. Markus Diller & Maximilian Kittl, 2016. "A little less waiting, a little more action? Inheritance tax planning under lifespan uncertainty," Journal of Business Economics, Springer, vol. 86(9), pages 963-995, December.
  15. Goupille-Lebret, Jonathan & Infante, Jose, 2018. "Behavioral responses to inheritance tax: Evidence from notches in France," Journal of Public Economics, Elsevier, vol. 168(C), pages 21-34.
  16. Bom, Pedro R.D., 2019. "Fiscal rules and the intergenerational welfare effects of public investment," Economic Modelling, Elsevier, vol. 81(C), pages 455-470.
  17. Glogowsky, Ulrich, 2016. "Behavioral Responses to Wealth Transfer Taxation: Bunching Evidence from Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change 145922, Verein für Socialpolitik / German Economic Association.
  18. James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," Tax Policy and the Economy, University of Chicago Press, vol. 27(1), pages 101-124.
  19. FORNERO Elsa & ROMITI Agnese & ROSSI Cristina, 2013. "Does Home Ownership Crowd Out Investment in Children's Human Capital?," LISER Working Paper Series 2013-21, Luxembourg Institute of Socio-Economic Research (LISER).
  20. Been, Jim & Knoef, Marike, 2023. "Student loans, spending, and parental transfers: Insights from a nudge in student loan policy in the Netherlands," Other publications TiSEM d360b770-5a7a-449a-84be-3, Tilburg University, School of Economics and Management.
  21. Kopczuk, Wojciech, 2016. "U.S. capital gains and estate taxation: a status report and directions for a reform," CEPR Discussion Papers 11208, Centre for Economic Policy Research.
  22. Sommer, Eric, 2017. "Wealth Transfers and Tax Planning: Evidence for the German Bequest Tax," IZA Discussion Papers 11120, IZA Network @ LISER.
  23. Been, Jim & Knoef, Marike, 2023. "Student loans, spending, and parental transfers: Insights from a nudge in student loan policy in the Netherlands," Economics of Education Review, Elsevier, vol. 96(C).
  24. Dale R. DeBoer & Edward C. Hoang, 2017. "Inheritances and Bequest Planning: Evidence from the Survey of Consumer Finances," Journal of Family and Economic Issues, Springer, vol. 38(1), pages 45-56, March.
  25. Stefano STAFFOLANI & Enzo VALENTINI, 2006. "Bequest Taxation, allocation of talents, education and efficiency," Working Papers 248, Universita' Politecnica delle Marche (I), Dipartimento di Scienze Economiche e Sociali.
  26. Joulfaian, David, 2014. "To own or not to own your life insurance policy?," Journal of Public Economics, Elsevier, vol. 118(C), pages 120-127.
  27. Staffolani, Stefano & Valentini, Enzo, 2007. "Bequest taxation and efficient allocation of talents," Economic Modelling, Elsevier, vol. 24(4), pages 648-672, July.
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