Charitable bequests and taxes on inheritances and estates: Aggregate evidence from across states and time

American Economic Review

Volumn 93, Issue 2, 2003, Pages 366-370

  Bakija, Jon M ^a   Gale, William G ^a   Slemrod, Joel B ^b  

^a BROOKINGS INSTITUTION   (United States)

^b UNIVERSITY OF MICHIGAN   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 2942733463     PISSN: 00028282     EISSN: None     Source Type: Journal    
DOI: 10.1257/000282803321947362     Document Type: Conference Paper

References (6)

1. Deaton, Angus S. and Muellbauer, John. "An Almost Ideal Demand System." American Economic Review, June 1980, 70(3), pp. 323-26.
2. Feenberg, Daniel. "Are Tax Price Models Really Identified: The Case of Charitable Giving." National Tax Journal, December 1987, 40(4), pp. 629-33.
3. Johnson, Barry W.; Mikow, Jacob M. and Eller, Martha Britton. "Elements of Federal Estate Taxation," in William G. Gale, James R. Hines, Jr., and Joel Slemrod, eds., Rethinking estate and gift taxation. Washington, DC: Brookings Institution Press, 2001, pp. 65-107.
4. Joulfaian, David. "Estate Taxes and Charitable Bequests by the Wealthy." National Tax Journal, September 2000, 53(3), Part 2, pp. 743-63.
5. Kopczuk, Wojciech and Slemrod, Joel. "Tax Impacts on Wealth Accumulation and Transfers of the Rich," in Alicia Munnell and Annika Sunden, eds., Death and dollars: The role of gifts and bequests in America. Washington, DC: Brookings Institution Press, 2003, pp. 213-49.
6. Randolph, William C. "Dynamic Income, Progressive Taxes, and the Timing of Charitable Contributions." Journal of Political Economy, August 1995, 103(4), pp. 709-38.