JOURNAL OF ACCOUNTING AND FINANCE
International Ultimatum Bargaining Game on Dividing up an Inheritance Successfully-Difference between Germany and the United States
Author(s): Marc Piazolo
Citation: Marc Piazolo, (2018) "International Ultimatum Bargaining Game on Dividing up an Inheritance Successfully-Difference between Germany and the United States", Journal of Accounting and Finance, Vol. 18, ss. 5, pp. 151-169
Article Type: Research paper
Publisher: North American Business Press
Abstract:
We conducted a three-person Ultimatum Bargaining Game with more than 500 US and European
participants. They were asked to split up an inheritance of 1,200 EUR between them. In our basic version the first person proposes one out of 18 split-ups, the second person has the right to accept or reject the proposal, and the third person has no rights at all. As proposer, 42 % vote for an Equal Split, only 9 % for the Homo Oeconomicus. As respondent, the notions of fairness and inequality aversion dominate decision making. US-Americans are more equality oriented than Europeans. Various characteristics of the participants are found to be significant.