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Bequest and Tax Planning: Evidence from Estate Tax Returns
15 references·10 citing·49 second hopsampled
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(2004)Are Americans Saving "Optimal…The Importance of Bequests and Life-Cycle Saving in Capital Accumulation: A New Answer (2002)The Importance of Bequests an…Semiparametric Censored Regression Models (2001)Semiparametric Censored Regre…Estate and gift taxes and incentives for inter vivos giving in the US (2001)Estate and gift taxes and inc…Econometric Analysis of Cross Section and Panel Data (2001)Econometric Analysis of Cross…Inter vivos transfers and intended bequests (1999)Inter vivos transfers and int…Why Do the Rich Save So Much? (1998)Why Do the Rich Save So Much?Precautionary Saving and Social Insurance (1995)Precautionary Saving and Soci…Precautionary Saving and Social Insurance (1994)Precautionary Saving and Soci…Why Do Couples and Singles Save during Retirement? Household Heterogeneity and Its Aggregate Implications (2024)Why Do Couples and Singles Sa…Do Different Shocks in Health Matter for Wealth? (2021)Do Different Shocks in Health…Behavioural responses to a wealth tax (2021)Behavioural responses to a we…HOW SHOULD CAPITAL BE TAXED? (2020)HOW SHOULD CAPITAL BE TAXED?Health responses to a wealth shock: evidence from a Swedish tax reform (2017)Health responses to a wealth …The Role of Bequests in Shaping Wealth Inequality: Evidence from Danish Wealth Records (2016)The Role of Bequests in Shapi…Taxation of Intergenerational Transfers and Wealth (2013)Taxation of Intergenerational…The Impact of Inheritances on Heirs' Labor and Capital Income (2012)The Impact of Inheritances on…Taxation of Intergenerational Transfers and Wealth (2012)Taxation of Intergenerational…The Welfare Cost of Asymmetric Information: Evidence from the U.K. Annuity Market (2007)The Welfare Cost of Asymmetri…An Equilibrium Theory of the Distribution of Income and Intergenerational Mobility (1979)Human Capital and the Rise and Fall of Families (1986)Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence (1989)Accounting for the U.S. Earnings and Wealth Inequality (2003)Occupational Choice and the Spirit of Capitalism * (2008)The Housing Boom and Bust: Model Meets Evidence (2020)Uncertain Lifetime, Life Insurance, and the Theory of the Consumer (1965)Healthy Bodies and Thick Wallets: The Dual Relation Between Health and Economic Status (1999)Health, Inequality, and Economic Development (2003)On the Long-Run Evolution of Inheritance: France 1820–2050 * (2011)Wealth and Inheritance in the Long Run (2014)Long-Term-Care Utility and Late-in-Life Saving (2019)Precautionary Saving in the Small and in the Large (1989)Understanding Consumption (1992)The Hyperbolic Consumption Model: Calibration, Simulation, and Empirical Evaluation (2001)Do the Rich Save More? 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References

  • 2001Econometric Analysis of Cross Section and Panel Data27,575 cited
  • 1995Precautionary Saving and Social Insurance1,112 cited
  • 1994Precautionary Saving and Social Insurance920 cited
  • 2004Wealth Inequality and Intergenerational Links796 cited
  • 2006Are Americans Saving “Optimally” for Retirement?534 cited
  • 2004Are Americans Saving "Optimally" for Retirement?410 cited
  • 1999Inter vivos transfers and intended bequests311 cited
  • 2005To Leave or Not To Leave: The Distribution of Bequest Motives252 cited
  • 2007To Leave or Not to Leave: The Distribution of Bequest Motives243 cited
  • 2002The Importance of Bequests and Life-Cycle Saving in Capital Accumulation: A New Answer239 cited
  • 1998Why Do the Rich Save So Much?197 cited
  • 2001Semiparametric Censored Regression Models195 cited
  • 2001Estate and gift taxes and incentives for inter vivos giving in the US134 cited
  • 2005Denial of Death and Economic Behavior57 cited
  • 2005Denial of Death and Economic Behavior34 cited

Cited by

  • 2016The Role of Bequests in Shaping Wealth Inequality: Evidence from Danish Wealth Records

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159 cited
  • 2013Taxation of Intergenerational Transfers and Wealth110 cited
  • 2020HOW SHOULD CAPITAL BE TAXED?97 cited
  • 2021Behavioural responses to a wealth tax89 cited
  • 2012Taxation of Intergenerational Transfers and Wealth80 cited
  • 2012The Impact of Inheritances on Heirs' Labor and Capital Income38 cited
  • 2017Health responses to a wealth shock: evidence from a Swedish tax reform26 cited
  • 2024Why Do Couples and Singles Save during Retirement? Household Heterogeneity and Its Aggregate Implications24 cited
  • 2021Do Different Shocks in Health Matter for Wealth?16 cited
  • 2007The Welfare Cost of Asymmetric Information: Evidence from the U.K. Annuity Market16 cited