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 — papers:charitable_bequests_and_wealth_at_death [2018/08/15 13:49] (current)katja created 2018/08/15 13:49 katja created 2018/08/15 13:49 katja created Line 1: Line 1: + ====//​Charitable bequests and wealth at death//==== + Atkinson, Anthony B; Backus, Peter G; Micklewright,​ John, (2017). //​Charitable bequests and wealth at death//. The Economic Journal, 127, 605, F1--F23. + + + + **Keywords**: ​ + + **Discipline**: ​ + + **Type of evidence**: Correlational-observational + + **Related tools**: ​ + + **Related theories**: ​ + + **Related critiques**: ​ + + **Charity target**: ​ + + **Donor population**: ​ + + \\ + ===Paper summary=== + + + + \\ + ===Discussion=== + + Our main findings are the following: \\  \\ - to understand giving to charitable causes, it is necessary to consider a multi-stage process: ​ \\  \\ leaving significant wealth at death, making a will, including a charitable bequest, the conditions under which a bequest materialises and the form in which it is made; \\  \\ - the different stages in the decision process are influenced differently by the variables that we have considered: age, gender, and our particular focus, estate size; \\  \\ - the proportion of decedents leaving significant wealth rises steadily with age at death; from age 65 to 90, it is higher for women; \\  \\ - the percentage making a will rises with age, is higher for women, and at first rises sharply with estate size- although it is still only 90% for estates of around -200,000, a level not far short of the top quartile of the distribution of wealth at death; \\  \\ - 16% of wills included a charitable bequest; the figure rises substantially with estate size - from 10% for the smallest estates in our data to 50% for the largest of over 3 million; there seems a sharper increase around the Inheritance Tax threshold, consistent with a theoretical model of the tax's impact, of about 2 percentage points; and \\  \\ - higher wealth at death is associated with testators being more likely to leave anabsolute bequest, free of conditions, and more likely to leave a bequest of a specifi camount to charity, as opposed to a bequest of a residual share of the estate; 30% of all charitable bequests have conditions attached. It is the rise in absolute bequeathing that accounts for the rise in the bequest propen sity with estate size. + + \\ + ===Evaluation=== + + + + \\ +
• papers/charitable_bequests_and_wealth_at_death.txt
• Last modified: 2018/08/15 13:49
• by katja