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Rhetoric and Economics in the Estate Tax Debate

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  • Gale, William G.
  • Slemrod, Joel

Abstract

In this paper, we evaluate and critique ten principal claims made in recent debates on the estate tax, distinguishing five types of statements: facts, rhetoric, value judgments, economic reasoning, and informed speculation. Economics cannot fully resolve the debate because economic knowledge is inconclusive and because value judgments help determine optimal choices. Nevertheless, economic analysis can contribute substantially to informing these debates and we show that many of the claims on both sides are incorrect or incomplete, given what is known.

Suggested Citation

  • Gale, William G. & Slemrod, Joel, 2001. "Rhetoric and Economics in the Estate Tax Debate," National Tax Journal, National Tax Association;National Tax Journal, vol. 54(3), pages 613-627, September.
    • Handle: RePEc:ntj:journl:v:54:y:2001:i:3:p:613-27
    DOI: 10.17310/ntj.2001.3.13
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    Cited by:

    1. Wrede, Matthias, 2014. "Fair inheritance taxation in the presence of tax planning," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 51(C), pages 12-18.
    2. Grossmann, Volker & Strulik, Holger, 2010. "Should continued family firms face lower taxes than other estates?," Journal of Public Economics, Elsevier, vol. 94(1-2), pages 87-101, February.
    3. Abraham, Martin & Lorek, Kerstin & Richter, Friedemann & Wrede, Matthias, 2018. "Breaking the norms: When is evading inheritance taxes socially acceptable?," European Journal of Political Economy, Elsevier, vol. 52(C), pages 85-102.

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