Compensatory Inter Vivos Gifts

Descent Rules and Inter Vivos Transfers

Bequests, Inter Vivos Transfers, and Wealth Distribution

This paper extends the heterogeneous agent overlapping generations model with bequests in Nishiyama (2000) by adding two-way intergenerational altruism and inter vivos transfers. Calibrating the model to the U.S. economy, the paper measures time preference and intergenerational altruism consistent with the economy¶s capital-output ratio and the sizes of intergenerational transfers. In the model...

Givers and Receivers: Inter Vivos Transfers in the Case of Migrants to Australia

______________________________________________________________________________ This study analyses the characteristics of both recipients and givers of private transfers from a sample of Australian migrants. It utilises a unique longitudinal household survey conducted on immigrants entering Australia with permanent residency. Sample selection bias that arises from the limited observations that ...

Organ transplantation crisis: should the deficit be eliminated through inter vivos sales?

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

This paper describes the current estate and gift tax rules that apply to intergenerational transfers in the US. It summarizes the incentives for inter vivos giving, gifts from a donor to a recipient while the donor is alive, as a strategy for reducing estate tax liability. It shows that the current level of intergenerational transfers is much lower than the level that would be implied by simple...