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Charitable Bequests and Estate Taxes

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  • Joulfaian, David

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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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. Leslie McGranahan, 1998. "Charity and the bequests motive: evidence from seventeenth century wills," Working Paper Series, Federal Reserve Bank of Chicago WP-98-25, Federal Reserve Bank of Chicago.
  2. David Joulfaian, 2005. "Estate Taxes and Charitable Bequests: Evidence from Two Tax Regimes," Public Economics, EconWPA 0505004, EconWPA.
  3. David Joulfaian, 2000. "Estate Taxes and Charitable Bequests by the Wealthy," NBER Working Papers 7663, National Bureau of Economic Research, Inc.
  4. Poterba, James, 2001. "Estate and gift taxes and incentives for inter vivos giving in the US," Journal of Public Economics, Elsevier, Elsevier, vol. 79(1), pages 237-264, January.
  5. 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, National Tax Association, vol. 47(4), pages 837-45, December.
  6. Atkinson, Anthony B. & Backus, Peter G. & Micklewright, John, 2012. "Charitable Bequests and Wealth at Death," IZA Discussion Papers 7014, Institute for the Study of Labor (IZA).
  7. Auten, Gerald & Joulfaian, David, 1996. "Charitable contributions and intergenerational transfers," Journal of Public Economics, Elsevier, Elsevier, vol. 59(1), pages 55-68, January.
  8. James Poterba, 1997. "The Estate Tax and After-Tax Investment Returns," NBER Working Papers 6337, National Bureau of Economic Research, Inc.
  9. Auten, Gerald & Joulfaian, David, 2001. "Bequest taxes and capital gains realizations," Journal of Public Economics, Elsevier, Elsevier, vol. 81(2), pages 213-229, August.
  10. 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.
  11. B. Douglas Bernheim & Robert J. Lemke & John Karl Scholz, 2001. "Do Estate and Gift Taxes Affect the Timing of Private Transfers?," NBER Working Papers 8333, National Bureau of Economic Research, Inc.
  12. Joulfaian, David, 2004. "Gift taxes and lifetime transfers: time series evidence," Journal of Public Economics, Elsevier, Elsevier, vol. 88(9-10), pages 1917-1929, August.

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