Estates, bequests, and inheritances in Sweden - A look into the Belinda databases

Mikael Elinder, Oscar Erixson, Sebastian Escobar and Henry Ohlsson

No 2014:14, Working Paper Series, Center for Fiscal Studies from Uppsala University, Department of Economics

Abstract: The objective of this paper is to describe two new administrative Swedish databases, referred to as the Belinda databases. Together, these databases contain the most detailed individual-level data on estates, bequests, and inheritances currently available. We present descriptive statistics for the key variables in the databases to give a picture of the size of estates, the content of the bequests, and who the recipients of the inheritances are. The statistics may serve as a point of reference for other scholars, but also as an illustration of the various research possibilities that the databases provide and how the data can be matched with other administrative registers. We also, briefly, describe the institutional context regarding intergenerational transfers in Sweden, including the inheritance law and the inheritance tax.

Keywords: intergenerational transfers; estates; bequests; inheritances; administrative data; inheritance law; Sweden (search for similar items in EconPapers)
JEL-codes: C81 D10 D31 H31 J14 K10 K36 (search for similar items in EconPapers)
Pages: 28 pages
Date: 2014-11-25
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (10)

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