Includes bibliographical references (p. 389-409) and index.
Contents:
Chapter 1. Introduction / Alicia H. Munnell -- Part One. The U.S. experience in perspective -- Chapter 2. A history of bequests in the United States / J. Bradford Delong -- Comments by Peter A. Diamond and Jonathan Skinner -- Chapter 3. The role of gift and estate transfers in the United States and in Europe / Pierre Pestieau -- Comment by Peter R. Orszag -- Part Two. How do people leave bequests? -- Chapter 4. Bequests: by accident or by design? / Michael D. Hurd -- Comments by Andrew B. Abel and Jonathan Gruber -- Chapter 5. Gifts and bequests: family or philanthropic organizations? / Paul G. Schervish and John J. Havens -- Comments by James Andreoni and Charles Clotfelter -- Chapter 6. Private transfers within the family: mothers, fathers, sons, and daughters / Donald Cox -- Comments by Theodore Bergstrom and Kathleen McGarry -- Part Three. Taxes, pension benefits, and wealth transfers -- Chapter 7. Tax consequences on wealth accumulation and transfers of the rich / Wojciech Kopczuk and Joel Slemrod -- Comments by Ray D. Madoff and James Poterba -- Chapter 8. The impact of defined contribution plans on bequests / Alicia Munnell, Annika SundeĢn, Mauricio Soto, and Catherine Taylor -- Comments by Amy Finkelstein and Olivia S. Mitchell -- Part Four. Wealth transfers and the economy -- Chapter 9. The impact of gifts and bequests on aggregate saving and capital accumulation / William G. Gale and Samara Potter -- Comments by Peter A. Diamond and Laurence J. Kotlikoff -- Chapter 10. The impact of gifts and bequests on the distribution of wealth / Edward N. Wolff -- Comments by John Laitner and John Karl Scholz.
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.