Working Paper Series, Uppsala Center for Fiscal Studies, Department of Economics, Uppsala University
Estates, bequests, and inheritances in Sweden - A look into the Belinda databases
(), Oscar Erixson
(), Sebastian Escobar
() and Henry Ohlsson
Abstract: The objective of this paper is to describe two new
administrative Swedish databases, referred to as the Belinda databases.
Together, these databases contain the most detailed individual-level data
on estates, bequests, and inheritances currently available. We present
descriptive statistics for the key variables in the databases to give a
picture of the size of estates, the content of the bequests, and who the
recipients of the inheritances are. The statistics may serve as a point of
reference for other scholars, but also as an illustration of the various
research possibilities that the databases provide and how the data can be
matched with other administrative registers. We also, briefly, describe the
institutional context regarding intergenerational transfers in Sweden,
including the inheritance law and the inheritance tax.
Keywords: intergenerational transfers; estates; bequests; inheritances; administrative data; inheritance law; Sweden; (follow links to similar papers)
JEL-Codes: C81; D10; D31; H31; J14; K10; K36; (follow links to similar papers)
28 pages, November 25, 2014
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