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Estate and gift taxes and incentives for inter vivos giving in the US

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  • Poterba, James

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Bibliographic Info

Article provided by Elsevier in its journal Journal of Public Economics.

Volume (Year): 79 (2001)
Issue (Month): 1 (January)
Pages: 237-264

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Handle: RePEc:eee:pubeco:v:79:y:2001:i:1:p:237-264

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Web page: http://www.elsevier.com/locate/inca/505578

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  1. John B. Shoven & David A. Wise, 1996. "The Taxation of Pensions: A Shelter can Become a Trap," NBER Working Papers 5815, National Bureau of Economic Research, Inc.
  2. Joulfaian, David, 1991. "Charitable Bequests and Estate Taxes," National Tax Journal, National Tax Association, vol. 44(2), pages 169-80, June.
  3. McGarry, Kathleen, 2001. "The cost of equality: unequal bequests and tax avoidance," Journal of Public Economics, Elsevier, Elsevier, vol. 79(1), pages 179-204, January.
  4. W. G. Gale & J. K. Scholz, . "Intergenerational transfers and the accumulation of wealth," Institute for Research on Poverty Discussion Papers 1019-93, University of Wisconsin Institute for Research on Poverty.
  5. John Laitner & F. Thomas Juster, 1993. "New evidence on altruism: a study of TIAA-CREF retirees," Discussion Paper / Institute for Empirical Macroeconomics 86, Federal Reserve Bank of Minneapolis.
  6. James M. Poterba & Scott Weisbenner, 2000. "The Distributional Burden of Taxing Estates and Unrealized Capital Gains at the Time of Death," NBER Working Papers 7811, National Bureau of Economic Research, Inc.
  7. 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.
  8. Shleifer, Andrei & Summers, Lawrence H. & Bernheim, B. Douglas, 1986. "The Strategic Bequest Motive," Scholarly Articles 3721794, Harvard University Department of Economics.
  9. David Joulfaian, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers 7663, National Bureau of Economic Research, Inc.
  10. Poterba, James M & Venti, Steven F & Wise, David A, 1998. "401(k) Plans and Future Patterns of Retirement Saving," American Economic Review, American Economic Association, American Economic Association, vol. 88(2), pages 179-84, May.
  11. Kuehlwein, Michael, 1994. "The non-equalization of true gift and estate tax rates," Journal of Public Economics, Elsevier, Elsevier, vol. 53(2), pages 319-323, February.
  12. Adams, James D., 1978. "Equalization of true gift and estate tax rates," Journal of Public Economics, Elsevier, Elsevier, vol. 9(1), pages 59-71, February.
  13. McGarry, Kathleen, 1999. "Inter vivos transfers and intended bequests," Journal of Public Economics, Elsevier, Elsevier, vol. 73(3), pages 321-351, September.
  14. B. Douglas Bernheim, 1987. "Does the Estate Tax Raise Revenue?," NBER Working Papers 2087, National Bureau of Economic Research, Inc.
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