Chapter 1: Introduction
Part 1. The U.S. Experience in Perspective
Chapter 2: A History of Bequests in the United States
Chapter 3: The Role of Gift and Estate Transfers in the United States and Europe
Part 2. How Do People Make Gifts and Bequests
Chapter 4: Bequests: By Accident or by Design?
Chapter 5: Gifts and Bequests: Family or Philanthropic Organizations?
Chapter 6: Private Transgers within the Family: Mothers, Fathers, Sons, and Daughters
Part 3. Taxes, Pension Benefits, and Wealth Transfers
Chapter 7: Tax Consequences on Wealth Accumulation and Transfers of the Rich
Chapter 8: The Impact of Defined Contribution Plans on Bequests
Part 4. Wealth Transfers and the Economy
Chapter 9: The Impact of Gifts and Bequests on Aggregate Saving and Capital Accumulation
Chapter 10: The Impact of Gifts and Bequests on the Distribution of Wealth
References
Contributors
Index
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