Reassessing the Role for Wealth Transfer Taxes
AbstractExamines the theoretical rationale for wealth transfer taxes, discusses data on the distribution and accumulation of wealth, and reviews the experience of the United States and other countries under their existing systems. Because a substantial portion of the existing stock of wealth is inherited, theses taxes could have significant equalizing effects..
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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 45 (1992)
Issue (Month): 2 (June)
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- Wolff, Edward N, 1989. "Trends in Aggregate Household Wealth in the U.S., 1900-83," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 35(1), pages 1-29, March.
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