JOURNAL ARTICLE

Ernesto Villanueva discussion of: Giving with a warm hand.

  • Published In: Economic Policy, 2024, v. 39, n. 119. P. 703 1 of 3

  • Database: Business Source Ultimate 2 of 3

  • Authored By: Villanueva, Ernesto 3 of 3

Abstract

This article discusses a study that examines inheritance tax avoidance in the Netherlands. The authors use a clever methodology to test for the presence of estate planning by comparing the wealth levels of individuals who die unexpectedly to those with predictable deaths. The study finds evidence of estate planning, with the control group holding higher levels of financial wealth at a given age of death. The article also raises questions about the slope of wealth over time and the potential motives behind inter-vivos transfers. The findings are consistent with data from the Household Finance and Consumption Survey in the Netherlands. [Extracted from the article]

Additional Information

  • Source:Economic Policy. 2024/07, Vol. 39, Issue 119, p703
  • Document Type:Article
  • Subject Area:History
  • Publication Date:2024
  • ISSN:0266-4658
  • DOI:10.1093/epolic/eiae035
  • Accession Number:178888056
  • Copyright Statement:Copyright of Economic Policy is the property of Oxford University Press / USA and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Looking to go deeper into this topic? Look for more articles on EBSCOhost.