id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fsr-3212	Anderson, Jason; Stuart Heckman; Jeffrey Furlong	Altruistic Bequests: Giving Motive and Receipt Expectation Using the 2019 Survey of Consumer Finances	2024	18	.pdf	application/pdf	7427	413	53	To explore charitable bequests, Boskin (1976) created two separate models: the economic estate (i.e., the gross estate less debts and expenses) and the adjusted disposable estate (i.e., economic estate less the taxes paid where there is no charitable bequest). In contrast to previous studies, the magnitude of charitable bequests was not significantly correlated with inheritance tax rates.	cache/fsr-3212.pdf	txt/fsr-3212.txt