Life and Death Questions About the Estate and Gift Tax

Keywords

Estate tax, Gift tax, Estate, Download, Economics

References

• THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM: A SECOND LOOK AFTER TAX REFORMMarsha Blumenthal, Joel Slemrod — 1992
• Do Estate Taxes Reduce SavingWilliam G. Gale, Maria G. Perozek — 2000
• Does Atlas Shrug? The Economic Consequences of Taxing the RichJoel Slemrod — 2000
• Rethinking estate and gift taxationJames R. Hines — 2001
• Does the Estate Tax Raise Revenue?B. Douglas Bernheim — 1987
• To Praise the Estate Tax, Not To Bury ItMichael J. Graetz — 1983
• Does Growing Inequality Reduce Tax Progressivity? Should it?Joel Slemrod, Jon Bakija — 2000
• Wealth transfer taxation: the relative role for estate and income taxesAlicia H. Munnell, C. Nicole Ernsberger — 1988
• Intergenerational Transfers and Life Cycle ConsumptionAlan S. Blinder — 1976
• Inheritance and Labor SupplyDavid Joulfaian, Mark Wilhelm — 1994
• Transfer Behavior: Measurement and the Redistribution of Resources within the FamilyKathleen McGarry, Robert F. Schoeni — 1994
• New Evidence on Altruism: A Study of TIAA-CREF RetireesF. Thomas Juster, John Laitner — 1993
• Estimating the Wealth Elasticity of Bequests From a Sample of Potential DecendentsLaurence J. Sotlikoff — 1977
• Estate and Gift Taxes and Incentives for Inter Vivos Giving in the United StatesJames M. Poterba — 1998
• The Estate Tax and After-Tax Investment ReturnsJames M. Poterba — 1997
• Taxation with Costly AdministrationJoram Mayshar — 1991
• Precautionary Saving and Accidental BequestsAndrew B. Abel — 1985
• Distributional Effects of Adopting a National Retail Sales TaxDaniel R. Feenberg, Andrew Mitrusi, James M. Poterba — 1997
• The Economics of the Estate TaxDaniel P. Miller — 1998
• Testing Parental Altruism: Implications of a Dynamic ModelKathleen McGarry — 2000

Cited by

• Taxing Wealth Transfers and Its Behavioral ConsequencesDavid Joulfaian — 2000
• Behavioral Responses to the Estate Tax: Inter vivos GivingKathleen McGarry — 2000
• Diagnosis Murder: The Death of State Death Taxes, 42 EconKaren Smith Conway, Jonathan C. Rork — 2004
• Intergenerational strategic behavior and crowding out in a general equilibrium modelRobert P. Rebelein — 2005
• How Does the Estate Tax Affect the Number of FirmsPavel A. Yakovlev, Antony N. Davies — 2014
• Parents' Desire to Make Equal Inter Vivos TransfersThor O. Thoresen, Elin Halvorsen — 2011
• An empirical analysis of wealth taxation: Equity vs. tax complianceJosé María Durán‐Cabré, Alejandro Esteller Moré — 2007
• Strategic Behavior, Debt Neutrality, and Crowding OutRobert P. Rebelein — 2006
• The relative importance of inheritances in NorwayMarianne Lefsaker Johansson — 2014
• The (re)introduction of net wealth tax: Do individuals respond? Evidence from SpainMariona Mas Montserrat, José María Durán Cabré, Alejandro Esteller Moré — 2017
• Revenue, Redistribution, and the Rise and Fall of Inheritance TaxationPhilipp Genschel, Julian Limberg, Laura Seelkopf — 2023
• AN EMPIRICAL ANALYSIS OF WEALTH TAXATION: EQUITY VS. TAX COMPLIANCEJosé María Durán Cabré, Alejandro Esteller Moré — 2007
• Diagnosis Murder-- The Death of State ‘ Death ’ TaxesK. Conway — 2003
• Paper Prepared for the 29th General Conference of The International Association for Research in Income and WealthSession Organizer, Liv Hobbelstad Simpson, Nadim Ahmad — 2006

Related papers

• Federal estate and gift taxationStephanie J. Willbanks — 2014
• Federal estate and gift taxation in a nutshellJohn K. McNulty — 1983
• Preparing Federal estate and gift tax returnsJohn Williams — 1968
• Inheritance Taxes. Deductions and Exemptions. Credit Allowed against Federal Estate Tax for Gift Tax Paid by Decedent's Co-Tenant by Entirety1943
• Income, Gift and Estate Tax Considerations in Marriage and DivorceG. Van Velsor Wolf — 1954
• Taxation: Federal Estate Tax: Charitable Deduction: Certainty of Amount of Gift in Remainder to Charity When Corpus May Be Invaded for Life TenantFrank Adamson — 1949
• Basic Estate Planning: The Annual Gift Tax ExclusionFrank G. Colella — 1996
• Estate Tax on Gift Tax: The Liability ConundrumBridget J. Crawford, Jonathan G. Blattmachr — 2009
• Taxation: Federal Gift Tax: Cancellation of a Power to Designate New Beneficiaries Other than the Settlor: Interrelationship of Gift and Estate TaxRobert M. Warren — 1940
• Federal Estate, Gift, and Generation-skipping Taxes: A Description of Current LawJohn R. Luckey — 2003