Federica Cornali

Inheritance and Intergenerational Transfer of Wealth

  • Abstract

Informations and abstract

Keywords: Inheritance; Gift; Wealth; Inequality; Inheritance Taxation.

The acceleration of social change and differentiation processes, the emergence of non–traditional family forms and the diffusion of social values such as equality of opportunity and the allocation of resources not according to ascriptive criteria but to merit, make the inheritance a motivating subject of study and research. This article presents the different dimensions that make up the notion of inheritance and highlights the role of hereditary transmission in the wealth formation. Afterwards, using data from the Bank of Italy’s Survey of Household Income and Wealth in 2014, some elements characterizing the hereditary transmission in our country are described, clarifying the influence exerted by the social characteristics of individuals on the hereditary phenomenon.

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Article first page

Article first page