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Charitable bequests and wealth at death in Great Britain

Atkinson, A.B., Backus, P.G. and Micklewright, J. (2009) Charitable bequests and wealth at death in Great Britain , Southampton, UK Southampton Statistical Sciences Research Institute 63pp. (S3RI Applications & Policy Working Papers, A09/03).

Record type: Monograph (Working Paper)


Charitable bequests are a major source of income for charities. But surprisingly little is known in Britain about them. We review the small British and larger US literatures and then consider how best to model the decision to make a charitable bequest. We identify three stages: making a will, including a charity as a potential beneficiary, and bequeathing unconditionally. We then examine the evidence for Britain on each stage provided by data on individual estates. The data cover the population of estates that passed through probate – about a quarter of a million estates from a 12 month period. We focus on the relationship with wealth at death, on geographic differences, and on the different causes to which people bequeath.

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Published date: 27 March 2009
Keywords: charitable donations, bequests, wealth at death, NGOs


Local EPrints ID: 65909
PURE UUID: f71edc2a-3555-42bc-8d7c-70e4333d81cc

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Date deposited: 30 Mar 2009
Last modified: 19 Jul 2017 00:29

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Author: A.B. Atkinson
Author: P.G. Backus
Author: J. Micklewright

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