"Bequests do not necessarily imply that current generations care about the welfare of future generations. Uncertainty about the time of death and the lack of annuity markets imply that many bequests are simply accidental. More somber motives, such as the desire to manipulate children's behavior, may explain requests (Berheim, Shleifer and Summers, 1985)."
(Blanchard, Olivier & Fischer, Stanley, Lectures On Macroeconomics)
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