Title
The Carnegie Conjecture: Some Empirical Evidence
Author(s)
Douglas Holtz-Eakin Douglas Holtz-Eakin (Syracuse University)
David Joulfaian David Joulfaian (U.S. Department of the Treasury)
Harvey S. Rosen Harvey Rosen (Princeton University)
Abstract
This paper examines tax return-generated data on the labor force behavior of people before and after they receive inheritances. The results are consistent with Andrew Camegie's century-old assertion that large inheritances decrease a person's labor force participation. For example, a single person who receives an inheritance of about $150,000 is roughly four times more likely to leave the labor force than a person with an inheritance below $25,000. Additional, albeit weaker, evidence suggests that large inheritances depress labor supply, even when participation is unaltered.
Creation Date
1992-03
Section URL ID
IRS
Paper Number
302
URL
https://dataspace.princeton.edu/bitstream/88435/dsp01nc580m66w/1/302.pdf
File Function
Jel
C45
Keyword(s)
inheritance, estate, labor supply
Suppress
false
Series
1