Asset allocation and asset location: household evidence from the survey of consumer finances

Article Abstract:

The rise in self-directed retirement plan assets for households in the United States is an issue. Surveys of Consumer Finances (SCFs) data is utilized in examining the asset allocation in taxable accounts and tax-deferred accounts (TDA) for households.

author: Poterba, James, Bergstresser, Daniel
United States, Financial management, Taxes, Finance, Retirement planning, Households, Company financing

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Taxation and wealth transmission in France

Article Abstract:

Research is presented concerning the provisions of inheritance law in France in relation to inter-vivos bequests and transfers. The amount and frequency of gifts received by children from their parents are discussed.

author: Arrondel, Luc, Laferrere, Anne
Social aspects, France, Inheritance tax, Altruism, Altruism (Human behavior)

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Estate and gift taxes and incentives for inter vivos giving in the US

Article Abstract:

Research is presented concerning the provisions of taxation law in the US which relate to the taxation of legacies and estates. The benefits which can be gained from inter vivos giving are discussed.

author: Poterba, James
Legacies, Bequests

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subjects list: United States, Taxation, Laws, regulations and rules, Gift tax
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