Concepedia

Inter Vivos Gifting

Inter Vivos Gifting is a legal and financial strategy within estate planning whereby an individual transfers ownership of assets to another party during their lifetime while retaining no legal control over the gifted property, distinguishing it from testamentary transfers that occur upon death.

31

Publications

1.2K

Citations

45

Authors

35

Institutions

Publications per year

2017–2026

6

Variants

Lifetime Gifting

Parents

Publications

31

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

James M. Poterba · Journal of Public Economics · 2001 · 138 citations

, , +14

The timing and division of parental transfers to children

Thomas A. Dunn, John W. R. Phillips · Economics Letters · 1997 · 95 citations · Full text

, , +15

Parents' Desire to Make Equal Inter Vivos Transfers

Thor O. Thoresen, Elin Halvorsen · SSRN Electronic Journal · 2008 · 78 citations · Full text

, , +17

Compensatory <i>inter vivos</i> gifts

Stefan Hochguertel, Henry Ohlsson · Journal of Applied Econometrics · 2009 · 74 citations

, , +16

Inheritance and the Distribution of Wealth

David Bevan · Economica · 1979 · 68 citations

, , +16

1–5 of 31

Authors

45

  1. HO
    Henry Ohlsson

    Uppsala University, Sweden

    5 publications · 128 citations

    5

    h-index

  2. KM
    Kathleen McGarry

    University of California, Los Angeles, United States

    4 publications · 63 citations

    4

    h-index

  3. SH
    Stefan Hochguertel

    Tinbergen Institute, Netherlands

    2 publications · 93 citations

    2

    h-index

  4. AB
    Anthony B. Atkinson

    University of Oxford, United Kingdom

    2 publications · 78 citations

    2

    h-index

  5. JM
    James M. Poterba

    Massachusetts Institute of Technology, United States

    2 publications · 162 citations

    2

    h-index

1–5 of 45

Institutions

35

  1. National Bureau of Economic Research

    Cambridge, United States

    3 h-index

    4 publications

    135 citations

  2. London School of Economics and Political Science

    London, United Kingdom

    3 h-index

    3 publications

    130 citations

  3. Uppsala University

    Uppsala, Sweden

    3 h-index

    3 publications

    105 citations

  4. University of Oslo

    Oslo, Norway

    2 h-index

    3 publications

    168 citations

  5. Vrije Universiteit Amsterdam

    Amsterdam, The Netherlands

    2 h-index

    2 publications

    93 citations

  6. University of Gothenburg

    Gothenburg, Sweden

    2 h-index

    3 publications

    33 citations

  7. University of Michigan

    Ann Arbor, United States

    2 h-index

    2 publications

    96 citations

  8. Ifo Institute for Economic Research

    Munich, Germany

    2 h-index

    2 publications

    116 citations

1–8 of 35

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 186 citations

    4

    h-index

  2. RePEc: Research Papers in Economics

    Repository · 3 publications · 65 citations

    3

    h-index

  3. 2

    h-index

  4. National Tax Journal

    NTJ · 2 publications · 24 citations

    2

    h-index

  5. Journal of Public Economics

    2 publications · 190 citations

    2

    h-index

1–5