The study looked at how inheritance laws and taxes in France affect the passing down of wealth between generations. They used data from official records and surveys to see how people give money to their children while alive or through inheritance. The researchers found that when taxes on gifts were reduced in 1992, more people started giving money to their children while alive. Parents are more likely to give money to their children if their own wealth is taxable. Children with higher incomes are more likely to receive gifts, and the amount they receive depends on their current income. Overall, the findings suggest that parents tend to give more to their wealthier children.