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Estate taxation and charitable bequests

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  • Boskin, Michael J.

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  • Boskin, Michael J., 1976. "Estate taxation and charitable bequests," Journal of Public Economics, Elsevier, vol. 5(1-2), pages 27-56.
    • Handle: RePEc:eee:pubeco:v:5:y:1976:i:1-2:p:27-56
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    Cited by:

    1. Joulfaian, David, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 743-764, September.
    2. David Joulfaian, 2005. "Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes," Public Economics 0505004, University Library of Munich, Germany.
    3. Carlos Ulibarri, 2000. "Rational Philanthropy and Cultural Capital," Journal of Cultural Economics, Springer;The Association for Cultural Economics International, vol. 24(2), pages 135-146, May.
    4. Kathleen McGarry, 2000. "Inter Vivos Transfers or Bequests? Estate Taxes and the Timing of Parental Giving," NBER Chapters, in: Tax Policy and the Economy, Volume 14, pages 93-122, National Bureau of Economic Research, Inc.
    5. B. Douglas Bernheim, 1987. "Does the Estate Tax Raise Revenue?," NBER Chapters, in: Tax Policy and the Economy, Volume 1, pages 113-138, National Bureau of Economic Research, Inc.
    6. Greene, Pamela & McClelland, Robert, 2001. "Taxes and Charitable Giving," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(3), pages 433-453, September.
    7. Anthony B. Atkinson & Peter G. Backus & John Micklewright, 2017. "Charitable Bequests and Wealth At Death," Economic Journal, Royal Economic Society, vol. 127(605), pages 1-23, October.
    8. Joulfaian, David, 2004. "Gift taxes and lifetime transfers: time series evidence," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1917-1929, August.
    9. William G. Gale & Joel B. Slemrod, 2001. "Rethinking the Estate and Gift Tax: Overview," NBER Working Papers 8205, National Bureau of Economic Research, Inc.
    10. Auten, Gerald & Joulfaian, David, 2001. "Bequest taxes and capital gains realizations," Journal of Public Economics, Elsevier, vol. 81(2), pages 213-229, August.
    11. Wojciech Kopczuk, 2012. "Taxation of Intergenerational Transfers and Wealth," NBER Working Papers 18584, National Bureau of Economic Research, Inc.
    12. Joulfaian, David, 2005. "Choosing between gifts and bequests: How taxes affect the timing of wealth transfers," Journal of Public Economics, Elsevier, vol. 89(11-12), pages 2069-2091, December.
    13. Auten, Gerald & Joulfaian, David, 1996. "Charitable contributions and intergenerational transfers," Journal of Public Economics, Elsevier, vol. 59(1), pages 55-68, January.
    14. Greene, Pamela & McClelland, Robert, 2001. "Taxes and Charitable Giving," National Tax Journal, National Tax Association, vol. 54(n. 3), pages 433-53, September.
    15. Leslie Moscow McGranahan, 2000. "Charity and the Bequest Motive: Evidence from Seventeenth-Century Wills," Journal of Political Economy, University of Chicago Press, vol. 108(6), pages 1270-1291, December.
    16. William Beranek & David R. Kamerschen & Richard H. Timberlake, 2010. "Charitable Donations and the Estate Tax: A Tale of Two Hypotheses," American Journal of Economics and Sociology, Wiley Blackwell, vol. 69(3), pages 1054-1078, July.
    17. Don Fullerton, 1991. "Tax Policy Toward Art Museums," NBER Chapters, in: The Economics of Art Museums, pages 195-236, National Bureau of Economic Research, Inc.

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