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Displaying results 1 to 4 of 4.

  1. The division of intervivos parental transfers in Europe
    Author: Olivera, Javier
    Published: [2016]
    Publisher:  KU Leuven, Center for Economic Studies, Faculty of Economics and Business, Leuven

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper series / KU Leuven, Center for Economic Studies ; DPS16, 01 (January 2016)
    Subjects: inter-vivos transfers; altruism; equal division; Europe; income inequality; pensions
    Scope: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  2. Wealth, gifts and estate planning at the end of life
    Author: Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L.
    Published: [2022]
    Publisher:  Institute for Fiscal Studies, [London]

    We quantify the size and tax-responsiveness of financial transfers made to heirs before death. The wealth of singles (including widows) with children declines substantially in anticipation of death. 92% of this decline is explained by transfers to... more

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 141
    Inter-library loan:
    No inter-library loan

     

    We quantify the size and tax-responsiveness of financial transfers made to heirs before death. The wealth of singles (including widows) with children declines substantially in anticipation of death. 92% of this decline is explained by transfers to children, while long-term care copayments can explain the remainder. Tax-reducing transfers are made across the wealth distribution and are very responsive to the tax rate. Using bunching and difference-in-bunching estimation and exploiting a reform to gift taxation, we estimate Frisch elasticities of gifts to the net-of-tax rate between 9, for those giving around €27,000, and 1, for those giving around €125,000.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/267960
    Series: Working paper / lnstitute for Fiscal Studies ; 22, 29
    Subjects: Deathbed giving; inter-vivos transfers; bequests
    Scope: 1 Online-Ressource (circa 72 Seiten), Illustrationen
  3. Wealth, gifts, and estate planning at the end of life
    Author: Sturrock, David; Groot, Stefan P. T.; Möhlmann, Jan L.
    Published: November 2022
    Publisher:  CPB Netherlands Bureau for Economic Policy Analysis, [Den Haag]

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    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: CPB discussion paper
    Subjects: Deathbed giving; inter-vivos transfers; bequests
    Scope: 1 Online-Ressource (circa 74 Seiten)
  4. A flying start
    the long-run effects of inter vivos transfers
    Author: Colmsjö, Elin
    Published: [2024]
    Publisher:  CEBI, Department of Economics, University of Copenhagen, Copenhagen

    This study demonstrates how inter vivos transfers alter the life trajectories of young adults by (i) directly raising wealth levels and (ii) indirectly supporting wealth accumulation by impacting interest rates, borrowing, entrepreneurship, and... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 814
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    This study demonstrates how inter vivos transfers alter the life trajectories of young adults by (i) directly raising wealth levels and (ii) indirectly supporting wealth accumulation by impacting interest rates, borrowing, entrepreneurship, and spending. A unique Danish policy setting allows me to identify intergenerational wealth transfers channeled through initial housing market entries. I find that new entrants receiving a transfer face lower interest rates on non-mortgage debt than general entrants. The advantageous credit position enables recipients to increase their borrowing, used to finance spending and make career-based investments, reflected in a higher propensity to select into entrepreneurship. The treatment effects on borrowing are heterogeneous across gender and education levels, indicating that the impact of transfers on economic and financial outcomes depends on the life situation of the recipient.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: CEBI working paper series ; 24, 02
    Subjects: Intergenerational transmission; wealth; inter-vivos transfers; credit
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen