Estate and gift tax incentives and inter vivos giving

National Tax Journal

Volumn 57, Issue 2 II, 2004, Pages 429-444

  Joulfaian, David ^a,b   McGarry, Kathleen ^c,d  

^a United States Department of the Treasury   (United States)

^b GEORGE WASHINGTON UNIVERSITY   (United States)

^c UNIVERSITY OF CALIFORNIA   (United States)

^d NATIONAL BUREAU OF ECONOMIC RESEARCH   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 3142719764     PISSN: 00280283     EISSN: None     Source Type: Journal    
DOI: 10.17310/ntj.2004.2s.04     Document Type: Review

References (12)

1. Bernheim, Douglas B., Robert J. Lemke, and John Karl Scholz. "Do Estate and Gift Taxes Affect the Timing of Private Transfers?" NBER Working Paper No.8333. Cambridge, MA: National Bureau of Economic Research, 2001.
2. Holtz-Eakin, Douglas, and Donald Marples. "Distortion Costs of Taxing Wealth Accumulation: Income Versus Estate Taxes." NBER Working Paper No. 8261. Cambridge, MA: National Bureau of Economic Research, 2001.
3. Joulfaian, David. "Gift Taxes and Lifetime Transfers: Time Series Evidence." Journal of Public Economics (forthcoming).
4. Joulfaian, David. "Choosing Between Gifts and Bequests: How Taxes Affect the Timing of Wealth Transfers." OTAPaper 86. Washington, D.C.: U.S. Department of the Treasury, 2000.
5. Kopczuk, Wojciech, and Joel Slemrod. "Estate Tax on Wealth Accumulation and Avoidance Behavior of Donors." In Rethinking Estate and Gift Taxation, edited by William G. Gale, James R. Hines, Jr., and Joel Slemrod, 299-349. Washington, D.C.: The Brookings Institution, 2001.
6. Lantz, Keith, A. Lee Gurley III, and Kenneth Linna. "Popular Support for the Elimination of Estate Taxes in the United States?" Tax Notes 99 No. 8 (May 26, 2003): 1263-74.
7. McGarry, Kathleen. "Inter vivos Transfers or Bequests? Estate Taxes and the Timing of Parental Giving." Tax Policy and the Economy 14 (2000): 93-121.
8. McGarry, Kathleen. "The Cost of Equality: Unequal Bequests and Tax Avoidance." Journal of Public Economics 79 No. 1 (January, 2001): 179-204.
9. Page, Benjamin. "Bequest Taxes, Inter vivos Gifts, and the Bequest Motive." Congressional Budget Office. Mimeo, 1997.
10. Poterba, James. "Estate and Gift Taxes and Incentive for Inter Vivos Giving in the US." Journal of Public Finance 79 No. 1 (January, 2001): 237-64.
11. Smith, James. "Racial and Ethnic Differences in Wealth in the Health and Retirement Study." Journal of Human Resources 30 (Supplement, 1995): 5158-83.
12. U.S. Congress. Joint Committee on Taxation. Description and Analysis of Present Law and Proposals Relating to Federal Estate and Gift Taxation. JCX-14-01, Washington, D.C., March 14, 2001.