Death and dollars : the role of gifts and bequests in America /
Annotation
| 其他作者: | , |
|---|---|
| 格式: | Licensed eBooks |
| 语言: | 英语 |
| 出版: |
Washington, D.C. :
Brookings Institution Press
©2003.
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| 在线阅读: | https://www.jstor.org/stable/10.7864/j.ctvb9380x |
书本目录:
- 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 Sundén, 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.