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Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers

Citations

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Cited by:

  1. 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.
  2. Stefanie Stantcheva, 2020. "Dynamic Taxation," Annual Review of Economics, Annual Reviews, vol. 12(1), pages 801-831, August.
  3. Simon Halphen Boserup & Wojciech Kopczuk & Claus Thustrup Kreiner, 2018. "Born with a Silver Spoon? Danish Evidence on Wealth Inequality in Childhood," Economic Journal, Royal Economic Society, vol. 128(612), pages 514-544, July.
  4. Yang-Ming Chang, 2007. "Transfers and bequests: a portfolio analysis in a Nash game," Annals of Finance, Springer, vol. 3(2), pages 277-295, March.
  5. Arun Advani & Hannah Tarrant, 2021. "Behavioural responses to a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 509-537, September.
  6. 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.
  7. 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.
  8. David Joulfaian, 2005. "Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes," Public Economics 0505004, University Library of Munich, Germany.
  9. Yukutake, Norifumi & Iwata, Shinichiro & Idee, Takako, 2015. "Strategic interaction between inter vivos gifts and housing acquisition," Journal of the Japanese and International Economies, Elsevier, vol. 35(C), pages 62-77.
  10. 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.
  11. McGarry, Kathleen, 2016. "Dynamic aspects of family transfers," Journal of Public Economics, Elsevier, vol. 137(C), pages 1-13.
  12. 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.
  13. 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.
  14. Nordblom, Katarina & Ohlsson, Henry, 2006. "Tax avoidance and intra-family transfers," Journal of Public Economics, Elsevier, vol. 90(8-9), pages 1669-1680, September.
  15. James R. Hines Jr., 2013. "The Redistributive Potential of Transfer Taxation," Public Finance Review, , vol. 41(6), pages 885-903, November.
  16. Junya Hamaaki & Masahiro Hori & Keiko Murata, 2019. "The intra-family division of bequests and bequest motives: empirical evidence from a survey on Japanese households," Journal of Population Economics, Springer;European Society for Population Economics, vol. 32(1), pages 309-346, January.
  17. Viola Angelini & Joan Costa-Font & Berkay Ozcan & Joan Costa-i-Font, 2025. "Gifts That Bind," CESifo Working Paper Series 11695, CESifo.
  18. Leganza, Jonathan M., 2024. "The effect of required minimum distributions on intergenerational transfers," Journal of Public Economics, Elsevier, vol. 232(C).
  19. David Sturrock & Stefan Groot & Jan Möhlmann, 2022. "Wealth, gifts, and estate planning at the end of life," CPB Discussion Paper 442, CPB Netherlands Bureau for Economic Policy Analysis.
  20. Bender, Svetlana & Choi, James J. & Dyson, Danielle & Robertson, Adriana Z., 2022. "Millionaires speak: What drives their personal investment decisions?," Journal of Financial Economics, Elsevier, vol. 146(1), pages 305-330.
  21. Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
  22. 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.
  23. Joulfaian, David, 2014. "To own or not to own your life insurance policy?," Journal of Public Economics, Elsevier, vol. 118(C), pages 120-127.
  24. Kathleen McGarry, 2013. "The Estate Tax and Inter Vivos Transfers over Time," American Economic Review, American Economic Association, vol. 103(3), pages 478-483, May.
  25. José María Durán-Cabré & Alejandro Esteller-Moré & Mariona Mas-Montserrat, 2019. "Behavioural responses to the (re)introduction of wealth taxes. Evidence from Spain," Working Papers 2019/04, Institut d'Economia de Barcelona (IEB).
  26. 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.
  27. 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.
  28. Yang-Ming Chang & Zijun Luo, 2015. "Endogenous division rules as a family constitution: strategic altruistic transfers and sibling competition," Journal of Population Economics, Springer;European Society for Population Economics, vol. 28(1), pages 173-194, January.
  29. Disslbacher, Franziska & Rapp, Severin, 2024. "Leaving Legacies and Liabilities: The Distribution of Wealth at Death," SocArXiv z3wfv, Center for Open Science.
  30. Disslbacher, Franziska & Rapp, Severin, 2024. "Leaving Legacies and Liabilities: The Distribution of Wealth at Death," SocArXiv z3wfv_v1, Center for Open Science.
  31. Disslbacher, Franziska & Rapp, Severin, 2024. "Leaving Legacies and Liabilities: The Distribution of Wealth at Death," OSF Preprints y9xt3, Center for Open Science.
  32. Disslbacher, Franziska & Rapp, Severin, 2024. "Leaving Legacies and Liabilities: The Distribution of Wealth at Death," OSF Preprints y9xt3_v1, Center for Open Science.
  33. Werner Güth & Kurt-Dieter Koschmieder & M. Vittoria Levati & Ev Martin, 2005. "How to Preserve a Fortune: An Experimental Comparison of Foundations and Direct Transfers to the Heir," Papers on Strategic Interaction 2005-33, Max Planck Institute of Economics, Strategic Interaction Group.
  34. Robert B. Avery & Daniel Grodzicki & Kevin B. Moore, 2013. "Estate vs. capital gains taxation: an evaluation of prospective policies for taxing wealth at the time of death," Finance and Economics Discussion Series 2013-28, Board of Governors of the Federal Reserve System (U.S.).
  35. Troy B. Felver & Jane Yoo, 2023. "Welfare Aspects of Estate and Gift Taxes in Life Cycle Economies," Korean Economic Review, Korean Economic Association, vol. 39, pages 381-411.
  36. 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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