Charitable bequests and wealth at death
Peter Backus and
John Micklewright ()
No 12-08, DoQSS Working Papers from Quantitative Social Science - UCL Social Research Institute, University College London
Charitable bequests are a major source of income for charities but surprisingly little is known about them. The aim of this paper is to propose a multi-stage framework for analysing the bequest decision and to examine the evidence for Great Britain provided by new data on estates. The novelty of the framework is that it distinguishes between the different steps that lead to a charitable bequest. Our new data for Britain have the advantage of covering the whole population, in contrast to much of the US literature based on the small fraction of the population covered by estate tax returns. We focus on the relationship with wealth at death, on the form of the bequest, and on the different causes to which people bequeath.
Keywords: charitable donations; bequests; wealth; death; estate tax; NGOs (search for similar items in EconPapers)
JEL-codes: D12 D31 D64 L31 (search for similar items in EconPapers)
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (6) Track citations by RSS feed
Downloads: (external link)
Journal Article: Charitable Bequests and Wealth At Death (2017)
Working Paper: Charitable Bequests and Wealth at Death (2012)
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
Persistent link: https://EconPapers.repec.org/RePEc:qss:dqsswp:1208
Access Statistics for this paper
More papers in DoQSS Working Papers from Quantitative Social Science - UCL Social Research Institute, University College London Quantitative Social Science, Social Research Institute, 55-59 Gordon Square, London WC1H 0NU. Contact information at EDIRC.
Bibliographic data for series maintained by Dr Neus Bover Fonts ().