We study inter-vivos transfers between elderly parents and their children in Taiwan. We find that transfers from children to parents are almost 10 times more common in Taiwan than in the U.S. Our data suggests that this stark discrepancy is due to filial piety. The mere fact that children are employed is the most substantial predictor of transfers from children to parents. Similar to the U.S., however, wealthier parents are less likely to receive transfers and more likely to give. Based on these two key features we propose a first step towards a theory of the family in Taiwan. Children are obliged to transfer a fraction of their labor income to parents. Parents have altruistic preferences which can override this social norm. As a result, transfers from children to parents are common but do not occur in wealthier families.