This study estimates intergenerational wealth correlations across up to four generations and
examines the degree to which the wealth association between parents and children can be …

This paper uses population register data on inheritances and wealth in Sweden to estimate
the causal impact of inheritances on wealth inequality. We find that inheritances reduce …

Wealth transfer tax systems based on inheritances and inter vivos gifts, rather than estates,
allow donors to shift wealth among potential recipients with the goal of minimizing tax …

We estimate the extent of inheritance tax avoidance among married decedents in Sweden.
Following Kopczuk (2007), we compare estates of decedents who pass away from terminal …

This paper makes two contributions to the literature on the effects of wealth on health. First, it
deals with reverse causality and omitted variable bias by exploiting exogenous variation in …

This study contributes to the empirical literature testing bequest motives by using a
population-wide administrative dataset, covering data on inherited amounts for complete …

Inherited wealth has attracted much attention recently, much due to the research by Thomas
Piketty (Piketty, 2011; 2014). The discussion has mainly revolved around a long-run contrast …

We study tax-driven intergenerational asset shifting using a salient tax discontinuity and rich
data on both donors and recipients. When the Swedish inheritance tax was in place, heirs …

Government policies intervene in many areas of economic and social environment. Most
often the aim is to address market failures that hinder efficiency or lead to undesirable …

There is a ongoing debate about whether inheritance and estate taxes are effective in
raising revenues and in contributing to a more equal society. The different views on transfer …