000			01882nab a2200301 i 4500
003			ES-MaIEF
005			20190405143520.0
007			ta
008			190405t2019 uk ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967141 _aNiimi, Yoko
245		4	_aThe effect of the recent inheritance tax reform on bequest behaviour in Japan _c Yoko Niimi
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aThis paper examines the behavioural response of households to wealth transfer taxation using household survey data from Japan, with particular attention being paid to the implications of different bequest motives that households may have. The data reveal that relatively few households plan to reallocate the newly taxable amount of wealth to their own consumption or inter vivos transfers in response to the recent lowering of the basic deduction of the inheritance tax. Our analysis shows that this partly reflects the fact that a relatively large share of households have no or a weak bequest motive in Japan. However, our estimation results also suggest that parentswith an altruistic bequest motive are more likely to avoid an increase in their children’s tax bill by reallocating the newly taxable amount of wealth to inter vivos transfers than those with no or a weak bequest motive.
650		4	_948504 _aSUCESION
650		4	_950219 _aHERENCIA
650		4	_948592 _aTRANSMISION DE BIENES
650		4	_947460 _aIMPUESTOS
650		4	_910750 _aREFORMA
650		4	_947522 _aJAPON
773	0		_9159861 _oOP 1472/2019/1 _tFiscal Studies _w(IEF)55561 _x 0143-5671 [papel] _g v. 40, n. 1, March 2019, p. 45-70
856			_uhttps://onlinelibrary.wiley.com/doi/epdf/10.1111/1475-5890.12181
942			_cART
999			_c140344 _d140344