Motywacja do przekazywania spadków w świetle współczesnych badań w krajach rozwiniętych

Abstract

Becoming a successor or not is a fact of very much importance for quite many people. The estimations made tell us that commonly the share of goods inherited within the property owned by contemporary households is up to 40 per cent. An inheritance obtained brings not rarely a violent change in material situation of an individual-successor while an unjust or unjustified division of it is able to cause long term family conflicts. The article presents particular types of motivations that can be met in contemporary economic ideas; the types in question make a framework of the analysis of a behavior as far as a property accumulation is concerned and, consequently, in relation with transmitting it to the progeny under a form of an inheritance. The problems involved with inheriting shall be of increasing importance together with strengthening of market economy in our country and with still and more deeper differences in the society from the point of view of property owned. Referring to different categories of inheritances (planned or non-planned, capitalist, retrospective, paternalist, motivated by ordinary succession o f generations, etc.) - the Author gives a review o f particular types of motivations and in final part of the article he is occupied with a qualification of the existing models of inheriting and with empirical verification of typical approaches.