August 21, 2017

CAAR – Center for Retirement Research at Boston College Working Paper – August 21, 2017

Filed under: Working Papers — Tags: , — admin @ 5:00 pm

Family Transfers With Retirement-Aged Adults in the United States: Kin Availability, Wealth Differentials, Geographic Proximity, Gender, and Racial Disparities,” by Ashton M. Verdery, Jonathan Daw, Colin Campbell, and Rachel Margolis (WP 2017-9, August 2017, .pdf format, 45p.). Note: Links to the abstract and the full text of the paper available at:


December 9, 2014

CAAR – Gratten Institute [Australia] Working Paper – December 9, 2014

Filed under: Reports and Articles — Tags: , — admin @ 4:49 pm

The wealth of generations,” by John Daley and Danielle Woods (December 2014, .pdf format, 58p.).

December 4, 2013

CAAR – Institute for the Study of Labor (IZA) [University of Bonn, Germany] Working Papers – December 4, 2013

Filed under: Working Papers — Tags: , , , — admin @ 4:04 pm

A. “Health Status, Disability and Retirement Incentives in Belgium,” by Alain Jousten, Mathieu Lefebvre, and Sergio Perelman (Discussion Paper No. 7783, November 2013, .pdf format, 40p.). Note: Links to the abstract and full-text can be found at:

B. “Old-Age Government Transfers and the Crowding Out of Private Gifts: The 70 and Above Program for the Rural Elderly in Mexico,” by Catalina Amuedo-Dorantes and Laura Juarez (Discussion Paper No. 7786, November 2013, .pdf format, 39p.). Note: Links to the abstract and full-text can be found at:

November 13, 2013

CAAR – The Irish Longitudinal Study on Ageing (TILDA)/Staidear Fadaimseartha na hEireann um Dhul in Aois [Trinity College Dublin] Report – November 13, 2013

Filed under: Reports and Articles — Tags: — admin @ 4:33 pm

Profile of the Sandwich Generation and Intergenerational Transfers in Ireland,” by Christine McGarrigle & Rose Anne Kenny (October 2013, .pdf format, 28p.).

December 6, 2012

CAAR-National Bureau of Economic Research Working Paper–December 6, 2012

Filed under: Working Papers — Tags: , — admin @ 9:01 am

“Taxation of Intergenerational Transfers and Wealth,” by Wojciech Kopczuk (w18584, December 2012, .pdf format, 72p.).


In this chapter, I review empirical and theoretical literature on taxation of intergenerational transfers (estates, bequests, inheritances, inter vivos gifts) and wealth. The main message may be summarized as follows. Empirical evidence on bequest motivations and responses to estate taxation is spotty and much remains be done, but what we know points in the direction of (1) mixed motives (2) heterogeneity of preferences and (3) importance of retaining control over wealth. These patterns are important for normative analysis of taxation toward the top of the distribution. Theoretical work should further focus on understanding implications of inequality of inherited wealth: the topic that has been neglected in the past, even though it is closely related to–more carefully studied, but arguably much less important in practice–externalities from giving. Potential externalities from wealth accumulation and concentration are yet to be seriously addressed.

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