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The cost of equality: unequal bequests and tax avoidance
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Cited by:
- Zissimopoulos, Julie & Smith, James P., 2010.
"Unequal Giving: Monetary Gifts to Children Across Countries and Over Time,"
IZA Discussion Papers
4698, Institute of Labor Economics (IZA).
- Julie Zissimopoulos & James P. Smith, 2010. "Unequal Giving Monetary Gifts to Children Across Countries and Over Time," Working Papers WR-723, RAND Corporation.
- Niimi, Yoko, 2016.
"To Avoid or Not to Avoid Inheritance Taxes? That Is the Question for Parents: Empirical Evidence from Japan,"
AGI Working Paper Series
2016-13, Asian Growth Research Institute.
- Niimi, Yoko, 2016. "To Avoid or Not to Avoid Inheritance Taxes? That Is the Question for Parents: Empirical Evidence from Japan," MPRA Paper 71693, University Library of Munich, Germany.
- Mizuta, Takeshi & Shimizu, Chihiro & Uesugi, Iichiro & 植杉, 威一郎, 2016.
"How Inheritance Affects the Real Estate Market in an Aging Economy: Evidence from Transaction and Registry Data,"
RCESR Discussion Paper Series
DP16-3, Research Center for Economic and Social Risks, Institute of Economic Research, Hitotsubashi University.
- Mizuta, Takeshi & Shimizu, Chihiro & Uesugi, Iichiro & 植杉, 威一郎, 2016. "How Inheritance Affects the Real Estate Market in an Aging Economy : Evidence from Transaction and Registry Data," HIT-REFINED Working Paper Series 62, Institute of Economic Research, Hitotsubashi University.
- Junhao Liu & Anita Mukherjee, 2021. "Medicaid and long‐term care: The effects of penalizing strategic asset transfers," Journal of Risk & Insurance, The American Risk and Insurance Association, vol. 88(1), pages 53-77, March.
- Wolff, Francois-Charles & Laferrere, Anne, 2006. "Microeconomic models of family transfers," Handbook on the Economics of Giving, Reciprocity and Altruism, in: S. Kolm & Jean Mercier Ythier (ed.), Handbook of the Economics of Giving, Altruism and Reciprocity, edition 1, volume 1, chapter 13, pages 889-969, Elsevier.
- Marta Melguizo Garde, 2007. "La motivación de las transmisiones lucrativas entre generaciones de una familia: modelos teóricos y evidencia empírica," Hacienda Pública Española / Review of Public Economics, IEF, vol. 181(2), pages 81-118, June.
- Arun Advani & Hannah Tarrant, 2021.
"Behavioural responses to a wealth tax,"
Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 509-537, September.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," LSE Research Online Documents on Economics 112695, London School of Economics and Political Science, LSE Library.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," The Warwick Economics Research Paper Series (TWERPS) 1368, University of Warwick, Department of Economics.
- Advani, Arun & Tarrant, Hannah, 2021. "Behavioural responses to a wealth tax," CAGE Online Working Paper Series 577, Competitive Advantage in the Global Economy (CAGE).
- Arrondel, Luc & Masson, Andre, 2006.
"Altruism, exchange or indirect reciprocity: what do the data on family transfers show?,"
Handbook on the Economics of Giving, Reciprocity and Altruism, in: S. Kolm & Jean Mercier Ythier (ed.), Handbook of the Economics of Giving, Altruism and Reciprocity, edition 1, volume 1, chapter 14, pages 971-1053,
Elsevier.
- Luc Arrondel & André Masson, 2002. "Altruism, Exchange or Indirect Reciprocity: What do the Data on Family Transfers Show?," DELTA Working Papers 2002-18, DELTA (Ecole normale supérieure).
- Luc Arrondel & André Masson, 2006. "Altruism, Exchange or Indirect Reciprocity: What Do the Data on Family Transfers Show?," Post-Print halshs-00754736, HAL.
- 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.
- James R. Hines Jr., 2013. "How Important Are Perpetual Tax Savings?," NBER Chapters, in: Tax Policy and the Economy, Volume 27, pages 101-124, National Bureau of Economic Research, Inc.
- James R. Hines Jr., 2012. "How Important Are Perpetual Tax Savings?," NBER Working Papers 18553, National Bureau of Economic Research, Inc.
- Sungmun Choi, 2017. "Does past experience affect future behavior? Evidence from estate tax avoidance behavior," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 24(3), pages 416-431, June.
- 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.
- Sommer, Eric, 2017. "Wealth Transfers and Tax Planning: Evidence for the German Bequest Tax," IZA Discussion Papers 11120, Institute of Labor Economics (IZA).
- James R. Hines & Niklas Potrafke & Marina Riem & Christoph Schinke, 2019.
"Inter vivos transfers of ownership in family firms,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(2), pages 225-256, April.
- James R Hines Jr & Niklas Potrafke & Marina Riem & Christoph Schinke, 2015. "Inter vivos transfers of ownership in family firms," Working Papers 1523, Oxford University Centre for Business Taxation.
- Potrafke, Niklas & Hines, James R. & Riem, Marina & Schinke, Christoph, 2016. "Inter vivos transfers of ownership in family firms," VfS Annual Conference 2016 (Augsburg): Demographic Change 145521, Verein für Socialpolitik / German Economic Association.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," NBER Working Papers 22301, National Bureau of Economic Research, Inc.
- James R. Hines Jr. & Niklas Potrafke & Marina Riem & Christoph Schinke, 2016. "Inter Vivos Transfers of Ownership in Family Firms," CESifo Working Paper Series 5923, CESifo.
- McGarry, Kathleen, 2016.
"Dynamic aspects of family transfers,"
Journal of Public Economics, Elsevier, vol. 137(C), pages 1-13.
- Kathleen McGarry, 2012. "Dynamic Aspects of Family Transfers," NBER Working Papers 18446, National Bureau of Economic Research, Inc.
- Ohlsson, Henry, 2011.
"The legacy of the Swedish gift and inheritance tax, 1884–2004,"
European Review of Economic History, Cambridge University Press, vol. 15(3), pages 539-569, December.
- Ohlsson, Henry, 2007. "The legacy of the Swedish gift and inheritance tax, 1884–2004," Working Paper Series 2007:23, Uppsala University, Department of Economics.
- Ohlsson, Henry, 2009. "The legacy of the Swedish gift and inheritance tax, 1884-2004," Working Paper Series, Center for Fiscal Studies 2009:13, Uppsala University, Department of Economics.
- Poterba, James, 2001. "Estate and gift taxes and incentives for inter vivos giving in the US," Journal of Public Economics, Elsevier, vol. 79(1), pages 237-264, January.
- Alexander Krenek & Margit Schratzenstaller-Altzinger & Klaus Grünberger & Andreas Thiemann, 2021.
"INTAXMOD – Inheritance and Gift Taxation in the Context of Ageing,"
WIFO Working Papers
645, WIFO.
- KRENEK Alexander & SCHRATZENSTALLER Margit & GRUNBERGER Klaus & THIEMANN Andreas, 2022. "INTAXMOD - Inheritance and Gift Taxation in the Context of Ageing," JRC Working Papers on Taxation & Structural Reforms 2022-04, Joint Research Centre.
- 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.
- Jonathan Goupille-Lebret & Jose Infante, 2018. "Behavioral responses to inheritance tax: Evidence from notches in France," Post-Print halshs-01902628, HAL.
- Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2023. "Giving to the children or the taxman?," European Economic Review, Elsevier, vol. 153(C).
- Arrondel, Luc & Laferrere, Anne, 2001.
"Taxation and wealth transmission in France,"
Journal of Public Economics, Elsevier, vol. 79(1), pages 3-33, January.
- Arrondel, L. & Laferrere, A., 1998. "Taxation and Wealth Transmission in France," DELTA Working Papers 98-13, DELTA (Ecole normale supérieure).
- Katarina Nordblom & Henry Ohlsson, 2011.
"Bequests, gifts, and education: links between intergenerational transfers,"
Empirical Economics, Springer, vol. 40(2), pages 343-358, April.
- Nordblom, Katarina & Ohlsson, Henry, 2002. "BEQUESTS, GIFTS, AND EDUCATION Swedish evidence on parents’ transfer behavior," Working Papers in Economics 69, University of Gothenburg, Department of Economics.
- Severinov, Sergei, 2006. "Bequests as signals: Implications for fiscal policy," Journal of Public Economics, Elsevier, vol. 90(10-11), pages 1995-2008, November.
- Bernheim, B. Douglas & Lemke, Robert J. & Scholz, John Karl, 2004.
"Do estate and gift taxes affect the timing of private transfers?,"
Journal of Public Economics, Elsevier, vol. 88(12), pages 2617-2634, December.
- B. Douglas Bernheim & Robert J. Lemke & John Karl Scholz, 2001. "Do Estate and Gift Taxes Affect the Timing of Private Transfers?," NBER Working Papers 8333, National Bureau of Economic Research, Inc.
- B. Garbinti, 2014. "Do Gifts and Bequests Facilitate Homeownership and Firm Creation?," Documents de Travail de l'Insee - INSEE Working Papers g2014-02, Institut National de la Statistique et des Etudes Economiques.
- James R. Hines Jr., 2013. "The Redistributive Potential of Transfer Taxation," Public Finance Review, , vol. 41(6), pages 885-903, November.
- Escobar, Sebastian & Ohlsson, Henry & Selin, Håkan, 2019. "Taxes, frictions and asset shifting: when Swedes disinherited themselves," Working Paper Series 2019:6, IFAU - Institute for Evaluation of Labour Market and Education Policy.
- 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.
- Leganza, Jonathan M., 2024. "The effect of required minimum distributions on intergenerational transfers," Journal of Public Economics, Elsevier, vol. 232(C).
- Erixson, Oscar & Escobar, Sebastian, 2020. "Deathbed tax planning," Journal of Public Economics, Elsevier, vol. 185(C).
- Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.