@techreport{NBERw14639,
 title = "Do Bequests Increase or Decrease Wealth Inequalities?",
 author = "Charles Yuji Horioka",
 institution = "National Bureau of Economic Research",
 type = "Working Paper",
 series = "Working Paper Series",
 number = "14639",
 year = "2009",
 month = "January",
 URL = "http://www.nber.org/papers/w14639",
 abstract = {This paper finds that individuals in Japan do not leave very significant bequests, that parents often require a quid pro quo for bequests to their children, and that wealthier individuals leave less bequests, meaning that bequests ameliorate wealth inequalities.},
}