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papers:charitable_bequests_and_wealth_at_death [2018/08/15 13:49] (current)
katja created
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 +====//​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.
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 +**Keywords**: ​
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 +**Discipline**: ​
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 +**Type of evidence**: Correlational-observational
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 +**Related tools**: ​
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 +**Related theories**: ​
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 +**Related critiques**: ​
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 +**Charity target**: ​
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 +**Donor population**: ​
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 +\\
 +===Paper summary===
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 +\\
 +===Discussion===
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 +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.
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 +\\
 +===Evaluation===
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 +<button collapse="​meta">​Meta-analysis data</​button><​collapse id="​meta"​ collapsed="​true"><​well><​WRAP third column>​**Study year**: ​
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 +**Data link**: ​
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 +**Peer reviewed**: ​
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 +**Journal rating**: ​
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 +**Citations**: ​
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 +**Replications**: ​
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 +**Replication success**: ​
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 +**Pre-registered**: ​
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 +**Verified**: ​
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 +**Participants aware**: ​
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 +**Demographics**: ​
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 +</​WRAP><​WRAP third column>​**Design**: ​
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 +**Simple comparison**: ​
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 +**Sample size**: ​
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 +**Share treated**: ​
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 +**Key components**: ​
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 +**Main treatment**: ​
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 +**Mean donation**: ​
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 +**SD donation**: ​
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 +**Endowment amount**: ​
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 +**Endowment description**: ​
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 +**Currency**: ​
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 +</​WRAP><​WRAP third column>​**Conversion rate**: ​
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 +**Effect size original**: ​
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 +**Effect size USD**: ​
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 +**SE effect size**: ​
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 +**SE calculation**: ​
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 +**Effect size share**: ​
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 +**Mean incidence**: ​
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 +**Effect size incidence**: ​
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 +**Headline p-val**: ​
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 +**P-val description**: ​
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 +</​WRAP></​well></​collapse>​
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 +\\
 +This paper has been added by David Reinstein
  • papers/charitable_bequests_and_wealth_at_death.txt
  • Last modified: 2018/08/15 13:49
  • by katja