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Wealth, gifts, and estate planning at the end of life
We show that gifts made to heirs before death are substantial and highly responsive to taxation. Therefore, characterising them and understanding their determinants is crucial for tax design. We use high-quality, intergenerationally-linked data on wealth, gifts, and medical expenses from the Netherlands. →
![The transfer of a piggy bank The transfer of a piggy bank](https://www.cpb.nl/sites/default/files/omnidownload/spaarvarken-vermogensoverdracht-740x420.jpg)
Wealth, gifts, and estate planning at the end of life
We show that gifts made to heirs before death are substantial and highly responsive to taxation. Therefore, characterising them and understanding their determinants is crucial for tax design. We use high-quality, intergenerationally-linked data on wealth, gifts, and medical expenses from the Netherlands. →
![The transfer of a piggy bank The transfer of a piggy bank](https://www.cpb.nl/sites/default/files/omnidownload/spaarvarken-vermogensoverdracht-740x420.jpg)
Wealth, gifts, and estate planning at the end of life
We show that gifts made to heirs before death are substantial and highly responsive to taxation. Therefore, characterising them and understanding their determinants is crucial for tax design. We use high-quality, intergenerationally-linked data on wealth, gifts, and medical expenses from the Netherlands. →
![The transfer of a piggy bank The transfer of a piggy bank](https://www.cpb.nl/sites/default/files/omnidownload/spaarvarken-vermogensoverdracht-740x420.jpg)