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来源类型Working Paper
规范类型报告
DOI10.3386/w7791
来源IDWorking Paper 7791
Bequests as Signals: An Explanation for the Equal Division Puzzle
B. Douglas Bernheim; Sergei Severinov
发表日期2000-07-01
出版年2000
语种英语
摘要In the United States, more than two-thirds of decedents with multichild families divide their estates exactly equally among their children. In contrast, intra vivos gifts are usually unequal. These findings challenge the validity of existing theories regarding the determination of intergenerational transfers. In this paper, we develop a theory that accounts for this puzzle, based on the notion that the division of bequests provides a signal about a parent's altruistic preferences. The theory can also explain the norm of unigeniture, which prevails in other societies.
主题Microeconomics ; Households and Firms ; Public Economics ; Taxation
URLhttps://www.nber.org/papers/w7791
来源智库National Bureau of Economic Research (United States)
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条目标识符http://119.78.100.153/handle/2XGU8XDN/565363
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GB/T 7714
B. Douglas Bernheim,Sergei Severinov. Bequests as Signals: An Explanation for the Equal Division Puzzle. 2000.
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