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86 Vol.87, pp Cox, D. 1987, Motive for Private Income Transfer, Journal of Political Economy,Vol.95. Foreman, A. 2001, Tax Handbook,Allied Dunbar. Horioka,C. 2001, AreJapanese Selfish, Altruistic, or Dynastic, NBER WorkingPaper, 8577, pp Ishikawa. T. 1974, Imperfection in the Capital Market and the Institutional Arrangement of Inheritance, Review of Economic Studies,Vol.41, pp Jones, L. E. and R. E. Manuelli. 1990, Finite lifetimes and growth, NBER Working Paper, 3469, pp Kotlikoff, L. J. and L. H. Summers 1981, The Role of Intergenerational Transfers in Aggregate Capital Accumulation, Journal of Political Economy, Vol.89, 4, pp Modigliani, F. 1988, The Role of Intergenerational Transfers and Life Cycle Saving in the Accumulation of Wealth, Journal ofeconomic Perspectives,Vol.2, No.2, pp Wilhelm, M. O. 1996, Bequest behavior and the effect of heirs earnings: testing the altruistic model of bequests, American Economic Review,Vol.86, pp Yaari, M. 1965, Uncertain Lifetime, Life Insurance, and the Theory of the Consumer, Review ofeconomic Studies,Vol.32, pp
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