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While most research on bequest motives has focused on developed countries, less is known about the developing country context. This paper explores the drivers of bequest decisions in Kagera, Tanzania, with particular attention paid to the gender of parents and children. We draw primarily from predictions of the strategic bequest (exchange) model to evaluate whether parents divide their estate with the intent to solicit care from their children. A general preference for sons is observed within intended bequests of land and nonland assets, although women narrow the gap between male and female children. Parents favor children who have recently remitted income to the household, and parents with greater needs seem to favor children who will likely provide care. We also find some evidence that bequests are exchanged for gendered labor. The results indicate that parents in Tanzania make bequest decisions with deft consideration of their own needs.
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