English, Article, Journal or magazine article edition: Tax incentives, bequest motives and the demand for life insurance: evidence from Germany Walliser, Jan; Winter, Joachim

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Bookmark: http://trove.nla.gov.au/version/43672
Physical Description
  • preprint
Language
  • English

Edition details

Title
  • Tax incentives, bequest motives and the demand for life insurance: evidence from Germany
Author
  • Walliser, Jan
  • Winter, Joachim
Physical Description
  • preprint
Notes
  • Life insurance, in particular whole life insurance, plays an important role for private saving in Germany. Whole life insurance combines the insurance against uncertain death with a savings plan. Accordingly, a stylized model of life-cycle behavior would predict that whole life insurance purchases respond to both bequest motives and the tax advantages of life insurance compared with other forms of saving. Using data from the German Consumer Expenditure Survey (EVS), the paper shows that tax advantages and bequest motives indeed have an important impact on life insurance demand in Germany, if the empirical specification explicitly recognizes the censoring of life insurance face values.
  • RePEc:xrs:sfbmaa:99-28
Language
  • English
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