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  1. 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:
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    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
  2. 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]

    Access:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)
    Verlag (kostenfrei)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    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)