The timing and division of parental transfers to children
The timing and division of parental transfers to children
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DOI：
10.1016/s0165-1765(97)00018-9
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发表时间：
1997-02-01
影响因子：
2
通讯作者：
Phillips, JW
中科院分区：
文献类型：
--
作者：
Dunn, TA;Phillips, JW
我们发现父母对孩子的各种资产的分配方式不同。生前转移——现金礼物和共同居住——优先提供给贫困儿童。相比之下，无论收入差异如何，死亡时的转移（保险福利和遗嘱）都会授予儿童。
We find parents divide various assets differently among children. Inter vivos transfers - cash gifts and co-residence - are made preferentially to poorer children. In contrast, transfers made at death (insurance benefits and wills) are awarded to children irrespective of income differences.