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Journal of Labor Economics Vol. 4 No. 3, Part 2 1986

The Strategic Bequest Motive

B. Douglas Bernheim; Andrei Shleifer; Lawrence H. Summers

open access

Abstract

Although recent research suggests that intergenerational transfers play an important role in aggregate capital accumulation, our understanding of bequest motives remains incomplete. We develop a simple model of strategic bequests in which a testator influences the decisions of his beneficiaries by holding wealth in bequeathable forms and by conditioning the division of bequests on the beneficiaries' actions. The model generates falsifiable empirical predictions that are inconsistent with other theories of intergenerational transfers. We present econometric and other evidence that strongly suggests that bequests are often used as compensation for services rendered by beneficiaries.

DOI
10.1086/298126
Volume
4
Issue
3, Part 2
Pages
S151-S182
Language
en
Sources
crossref openalex

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