Standard homo economicus lives in a world of complete markets and maximizes utility which
is a function of his personal consumption. This approximation cannot account for parents …

Most models of family transfers consider only two generations and focus on two motives:
altruism and exchange. They also assume perfect substitution between inter vivos financial …

This article attempts to document and account for the long-run evolution of inheritance. We
find that in a country like France the annual flow of inheritance was about 20–25% of …

In this chapter, I review empirical and theoretical literature on taxation of intergenerational
transfers (estates, bequests, inheritances, inter vivos gifts) and wealth. The main message …

Wer stirbt, lässt zurück. Wer Eigentum besitzt, hinterlässt dieses. Wem aber gehört dieses
Eigentum? Sämtliche Gesellschaften, die individuelle Eigentums-rechte kennen, brauchen …

Most models of family transfers consider only two generations and focus on two motives:
altruism and exchange. They also assume perfect substitution between inter‐vivos …

The Carnegie effect is the harm inherited wealth does to a recipient's work effort. Carnegie
effect estimates are few, reflecting that such effects are hard to trace. Most previous studies …

The number of elderly persons living alone is increasing and their influence on the housing
market is getting larger. This paper investigates the effect of the loss of a spouse on housing …

For the first time, we exploit quasi-experimental variation to investigate the impact of
inheritance taxation on wealth accumulation. Using bunching and difference-in-differences …

Parents' transfer motives are important for understanding, eg, macroeconomics, income (re)
distribution, savings, and public finance. Using data from six biennial waves of the Health …