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TitleDeath and dollars [electronic resource] : the role of gifts and bequests in America / Alicia H. Munnell, Annika Sundโen, editors
Imprint Washington, D.C. : Brookings Institution Press, c2003
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Descript vi, 426 p. : ill


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 Sundโen, 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

Inheritance and succession -- United States Wealth -- United States Charitable uses trusts and foundations -- United States Charitable bequests -- United States Electronic books.


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