Tabla de Contenidos:
  • 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.