Inter vivos transfers and intended bequests

Article Abstract:

The altruistic and exchange motivated behavior models are unable to explain the negative relationship between inter vivos transfers and recipient income. Neither are these models capable of explaining why there is no relationship between bequests and recipient income. An alternative approach to the examination of intergenerational transfers is proposed. This framework for analyzing the effect of transfers from parents to children is built around a predictive model that takes into account liquidity constraints and uncertainty about recipient income.

Models, Income, Inheritance and succession, Altruism, Altruism (Human behavior), Intergenerational relations

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The cost of equality: unequal bequests and tax avoidance

Article Abstract:

Research is presented concerning the advantage which is taken of tax-free giving through inter vivos transfers by wealthy parents wishing to reduce their taxation burden. The inequality of giving resulting from transfers is discussed.

Estate planning, Estate tax, Estate taxes

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Estate and gift taxes and incentives for inter vivos giving in the US

Article Abstract:

Research is presented concerning the provisions of taxation law in the US which relate to the taxation of legacies and estates. The benefits which can be gained from inter vivos giving are discussed.

United States, Laws, regulations and rules, Gift tax

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