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继承如何影响遗赠计划

How Inheriting Affects Bequest Plans

Economica · 2015
被引 24
人大 BABS 3

中文导读

研究了继承经历如何影响个人的遗赠意愿,发现继承经历和预期继承都会增强遗赠意图,且独立于财富效应。

Abstract

We present and test the idea that bequest planning is linked with the experience of inheriting. We consider ‘a family tradition of bequeathing’ as a channel through which the intention to bequeath is moulded by and is positively correlated with the experience of inheriting. Using data from the Survey on Health, Ageing and Retirement in Europe ( SHARE ), we find that the experience of inheriting enhances the intention to bequeath, independently of the positive impact of wealth. We also find that the expectation of inheriting has a positive impact on the intention to bequeath, controlling for the expected increase in wealth on account of future inheritances.

遗赠家庭经济学行为经济学老龄化与退休