The timing and division of parental transfers to children

被引:44
作者
Dunn, TA
Phillips, JW
机构
关键词
altruism; bequests; transfers;
D O I
10.1016/S0165-1765(97)00018-9
中图分类号
F [经济];
学科分类号
02 ;
摘要
We find parents divide various assets differently among children. Inter vivos transfers - cash gifts and co-residence - are made preferentially to poorer children. In contrast, transfers made at death (insurance benefits and wills) are awarded to children irrespective of income differences.
引用
收藏
页码:135 / 137
页数:3
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