Inheritance Taxation Records in the Netherlands in 1921 the Memories Database

Peeters, Ruben; Cumptich, Amaury de Vicq de

doi:10.2139/ssrn.4255467

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Did Age Matter?1

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2022

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“…Notes : For the data coding used, see figure 2. Source : Memories 1921 database; not included are decedents under 25 and decedents older than 95…”

Section: Did Age Matter?mentioning

confidence: 99%

Exploring modern bank penetration: Evidence from early twentieth‐century Netherlands

Gelderblom

Jonker

Peeters

et al. 2022

The Economic History Review

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We analyse the estate composition of the richest 30 per cent of people who died in the Netherlands in 1921 to find that households used a broad range of institutions to meet their financial demands. Goods and services were either paid in cash or settled periodically with suppliers. Despite the strong growth of commercial banking in the previous decades, households still made extensive use of peer-topeer loans, with or without the added security of notarial contracts. Banks only possessed a competitive edge in savings accounts for small surpluses and current accounts, the latter used most frequently by business owners born after 1870. Distance to the nearest bank office did not matter for these people, but wealthy urbanites were more inclined to use banks than their counterparts in the countryside.

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“…Notes : For the data coding used, see figure 2. Source : Memories 1921 database; not included are decedents under 25 and decedents older than 95…”

Section: Did Age Matter?mentioning

confidence: 99%