A Reexamination of the Strategic Bequest Motive
重新检验Bernheim等人提出的战略遗赠假说，探讨遗赠是否主要出于影响受益人行为的策略动机，还是源于利他主义或在不完全年金和健康保险市场中的风险规避。
This paper investigates the strength of the empirical evidence of the strategic bequest hypothesis proposed by Bernheim. Shleifer, and Summers (1985). At issue is whether bequests are primarily motivated by a desire to influnce the behavior of potential beneficiaries. Alternatively, bequests may be motivated by altruism or risk aversion in the presence of incomplete annuity and health insurnace markets (e.g., Tomes 1981; Hurd 1989).