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Charitable Bequests and Estate Taxes

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  • Joulfaian, David
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    Abstract

    Examines the effects of the estate tax on charitable bequests using estate tax records for decedents in 1986 filed during the years 1986-1988. Focuses on the pattern of aggregate charitable bequests, bequests to six categories of charitable organizations, as well as the effect of the estate tax deduction on the number of categories of charitable bequests

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    File URL: http://www.ntanet.org/NTJ/44/2/ntj-v44n02p169-80-charitable-bequests-estate-taxes.pdf
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    File URL: http://www.ntanet.org/NTJ/44/2/ntj-v44n02p169-80-charitable-bequests-estate-taxes.html
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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 44 (1991)
    Issue (Month): 2 (June)
    Pages: 169-80

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    Handle: RePEc:ntj:journl:v:44:y:1991:i:no._2:p:169-80

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    Cited by:
    1. Bernheim, B. Douglas & Lemke, Robert J. & Scholz, John Karl, 2004. "Do estate and gift taxes affect the timing of private transfers?," Journal of Public Economics, Elsevier, vol. 88(12), pages 2617-2634, December.
    2. Auten, Gerald & Joulfaian, David, 1996. "Charitable contributions and intergenerational transfers," Journal of Public Economics, Elsevier, vol. 59(1), pages 55-68, January.
    3. Anthony Atkinson & Peter Backus & John Micklewright, 2012. "Charitable bequests and wealth at death," DoQSS Working Papers 12-08, Department of Quantitative Social Science - Institute of Education, University of London.
    4. Joulfaian, David, 2004. "Gift taxes and lifetime transfers: time series evidence," Journal of Public Economics, Elsevier, vol. 88(9-10), pages 1917-1929, August.
    5. James Poterba, 1997. "The Estate Tax and After-Tax Investment Returns," NBER Working Papers 6337, National Bureau of Economic Research, Inc.
    6. Poterba, James, 2001. "Estate and gift taxes and incentives for inter vivos giving in the US," Journal of Public Economics, Elsevier, vol. 79(1), pages 237-264, January.
    7. Leslie McGranahan, 1998. "Charity and the bequests motive: evidence from seventeenth century wills," Working Paper Series WP-98-25, Federal Reserve Bank of Chicago.
    8. Auten, Gerald & Joulfaian, David, 2001. "Bequest taxes and capital gains realizations," Journal of Public Economics, Elsevier, vol. 81(2), pages 213-229, August.
    9. David Joulfaian, 2005. "Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes," Public Economics 0505004, EconWPA.
    10. David Joulfaian, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers 7663, National Bureau of Economic Research, Inc.
    11. 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.
    12. LeClere, Marc J., 1994. "The Decomposition of Coefficients in Censored Regression Models: Understanding the Effect of Independent Variables on Taxpayer Behavior," National Tax Journal, National Tax Association, vol. 47(4), pages 837-45, December.

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